TY - CONF AU - Marx, J. AU - Mirbabaie, Milad AU - Czonstke, C. AU - Stieglitz, S. ID - 23724 T2 - 29th European Conference on Information Systems TI - Social Media Analytics and Corporate Crises - A Case Study of Boeing's 737 Max Crashes ER - TY - CONF AU - Hofeditz, L. AU - Mirbabaie, Milad AU - Holstein, J. AU - Stieglitz, S. ID - 23725 T2 - 29th European Conference on Information Systems TI - Do you trust an AI-Journalist? A Credibility Analysis of News Content with AI-Authorship ER - TY - CONF AU - Marx, J. AU - Mirbabaie, Milad AU - Brendel, A.B. AU - Zander, K. ID - 23726 T2 - The Americas Conference on Information Systems TI - The Role of Parasocial Interactions for Podcast Backchannel Response ER - TY - JOUR AB - In January 2021, the GameStop stock was the epicenter of the first case of predatory trading initiated by retail investors. We use brokerage accounts to study who participated in this GameStop frenzy and how they performed. We investigate the extent to which investors’ personal and trading characteristics differ from the general population of retail investors. GameStop traders had a history of investing in speculative instruments, including stocks with lottery-like features. They were also more likely to close their positions before the peak of the bubble. At the onset of the frenzy, numerous retail investors also shorted GameStop. Overall, our results indicate that the GameStop frenzy was not a pure digital protest against Wall Street but speculative trading by a group of retail investors, in line with their prior high-risk trading behavior. AU - Hasso, Tim AU - Müller, Daniel AU - Pelster, Matthias AU - Warkulat, Sonja ID - 22205 JF - Finance Research Letters KW - Predatory Trading KW - Retail Investors KW - Trading Behavior TI - Who participated in the GameStop frenzy? Evidence from brokerage accounts ER - TY - GEN AU - Lorenz, Johannes AU - Sureth-Sloane, Caren AU - Diller, Markus ID - 22211 TI - Inconsistent tax transfer prices: tax filings, audits, and double taxation ER - TY - CHAP AU - Blankenfeldt, Maximilian AU - Müller, Jens AU - Weinrich, Arndt ED - Vögele, Alexander ID - 22221 SN - 978-3-406-71601-0 T2 - Intangibles - Immaterielle Werte TI - Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis ER - TY - CONF AU - Kucklick, Jan-Peter AU - Müller, Jennifer AU - Beverungen, Daniel AU - Müller, Oliver ID - 22514 T2 - European Conference on Information Systems TI - Quantifying the Impact of Location Data for Real Estate Appraisal – A GIS-based Deep Learning Approach ER - TY - JOUR AB - The containment of COVID-19 critically hinges on individuals’ behavior. We investigate how individuals react to variations in COVID-19 reporting. Using a survey, we elicit individuals' perceived infection risk given various COVID-19 metrics (e.g., confirmed cases, reproduction rate, or case-fatality ratio). We proxy individuals' risk perception with their willingness to pay for the participation in everyday life and amusements events. We find that participants react to different COVID-19 metrics with varying sensitivity. We observe a saturation of sensitivity for several measures at critical limits used in the political discussion, making our results highly relevant for policy makers in their efforts to direct individuals to adhere to hygienic etiquette and social distancing guidelines. AU - Warkulat, Sonja AU - Krull, Sebastian AU - Ortmann, Regina AU - Klocke, Nina AU - Pelster, Matthias ID - 22523 IS - 83 JF - Covid Economics KW - COVID-19 reporting KW - willingness to pay KW - willingness to accept TI - COVID-19 reporting and willingness to pay for leisure activities ER - TY - JOUR AU - Krull, Sebastian AU - Loschelder, David D. AU - Boecker, Lea ID - 22631 JF - Frontiers in Psychology TI - The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use ER - TY - GEN AU - Müller, Stefanie Jutta Marianne AU - Buchholz, Anna AU - Flath, Beate AU - Kundisch, Dennis AU - Momen Pour Tafreshi, Maryam ID - 21723 TI - The Agony of Finding the Right Pricing Policy for Cultural Institutions: Addressing Economic Viability and Cultural Participation through Innovative Pricing ER - TY - CONF AB - Platform-based business models underlie the success of many of today’s largest, fastest-growing, and most disruptive companies. Despite the success of prominent examples, such as Uber and Airbnb, creating a profitable platform ecosystem presents a key challenge for many companies across all industries. Although research provides knowledge about platforms’ different value drivers (e.g., network effects), companies that seek to transform their current business model into a platform-based one lack an artifact to reduce knowledge boundaries, collaborate effectively, and cope with the complexities and dynamics of platform ecosystems. We address this challenge by developing two artifacts and combining research from variability modeling, business model dependencies, and system dynamics. This paper presents a design science research approach to develop the platform ecosystem modeling language and the platform ecosystem development tool that support researcher and practitioner by visualizing and simulating platform ecosystems. AU - Vorbohle, Christian AU - Gottschalk, Sebastian ID - 21727 KW - Platform Ecosystems KW - Platform Ecosystem Modeling Language KW - Platform Ecosystem Development Tool KW - Business Models KW - Design Science T2 - Proceedings of the 29th European Conference on Information Systems (ECIS) TI - Towards Visualizing and Simulating Business Models in Dynamic Platform Ecosystems ER - TY - CONF AU - Kutzner, K. AU - Stadtländer, M. AU - Seutter, Janina AU - Kundisch, Dennis AU - Knackstedt, R. ID - 21799 T2 - Proceedings of the 29th European Conference on Information Systems (ECIS) TI - ”Sorry, Too Much Information” Designing Online Review Systems that Support Information Search and Processing ER - TY - CONF AU - Vorbohle, Christian AU - Szopinski, Daniel AU - Kundisch, Dennis ID - 21812 T2 - Proceedings of the 29th European Conference on Information Systems (ECIS) TI - Toward Understanding the Complexity of Business Models – A Taxonomy of Business Model Dependencies ER - TY - GEN AU - Seutter, Janina AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 22014 TI - Do Smart Product Service Systems Crowd Out Interactions in Online Communities? – Empirical Evidence from a Cooking Community ER - TY - JOUR AB - Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further motive for banks to engage in the securitization business. These baseline findings remain robust under various robustness checks, especially when implementing structural equation models and controlling for a reverse causality between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the European securitization market. AU - Uhde, André ID - 5163 JF - The Quarterly Review of Economics and Finance KW - Securitization KW - Credit risk transfer KW - Effective tax rates KW - European banking TI - Tax avoidance through securitization VL - 79 ER - TY - JOUR AB - In this paper, we analyze the effect of light conditions on road accidents and estimate the long run consequences of different time regimes for road safety. Identification is based on variation in light conditions induced by differences in sunrise and sunset times across space and time. We estimate that darkness causes annual costs of more than £500 million in Great Britain. By setting daylight saving time year-round 8 percent of these costs could be saved. Thus, focusing solely on the short run costs related to the transition itself underestimates the total costs of the current time regime. AU - Bünnings, Christian AU - Schiele, Valentin ID - 15073 IS - 1 JF - The Review of Economics and Statistics SN - 0034-6535 TI - Spring Forward, Don't Fall Back: The Effect of Daylight Saving Time on Road Safety VL - 103 ER - TY - CONF AB - Requirements for energy distribution networks are changing fast due to the growing share of renewable energy, increasing electrification, and novel consumer and asset technologies. Since uncertainties about future developments increase planning difficulty, flexibility potentials such as synergies between the electricity, gas, heat, and transport sector often remain unused. In this paper, we therefore present a novel module-based concept for a decision support system that helps distribution network planners to identify cross-sectoral synergies and to select optimal network assets such as transformers, cables, pipes, energy storage systems or energy conversion technology. The concept enables long-term transformation plans and supports distribution network planners in designing reliable, sustainable and cost-efficient distribution networks for future demands. AU - Kirchhoff, Jonas AU - Burmeister, Sascha Christian AU - Weskamp, Christoph AU - Engels, Gregor ED - Breitner, Michael H. ED - Lehnhoff, Sebastian ED - Nieße, Astrid ED - Staudt, Philipp ED - Weinhardt, Christof ED - Werth, Oliver ID - 21093 T2 - Energy Informatics and Electro Mobility ICT TI - Towards a Decision Support System for Cross-Sectoral Energy Distribution Network Planning ER - TY - JOUR AB - Ideational impact refers to the uptake of a paper's ideas and concepts by subsequent research. It is defined in stark contrast to total citation impact, a measure predominantly used in research evaluation that assumes that all citations are equal. Understanding ideational impact is critical for evaluating research impact and understanding how scientific disciplines build a cumulative tradition. Research has only recently developed automated citation classification techniques to distinguish between different types of citations and generally does not emphasize the conceptual content of the citations and its ideational impact. To address this problem, we develop Deep Content-enriched Ideational Impact Classification (Deep-CENIC) as the first automated approach for ideational impact classification to support researchers' literature search practices. We evaluate Deep-CENIC on 1,256 papers citing 24 information systems review articles from the IT business value domain. We show that Deep-CENIC significantly outperforms state-of-the-art benchmark models. We contribute to information systems research by operationalizing the concept of ideational impact, designing a recommender system for academic papers based on deep learning techniques, and empirically exploring the ideational impact of the IT business value domain. AU - Prester, Julian AU - Wagner, Gerit AU - Schryen, Guido AU - Hassan, Nik Rushdi ID - 20212 IS - January JF - Decision Support Systems KW - Ideational impact KW - citation classification KW - academic recommender systems KW - natural language processing KW - deep learning KW - cumulative tradition TI - Classifying the Ideational Impact of Information Systems Review Articles: A Content-Enriched Deep Learning Approach VL - 140 ER - TY - JOUR AB - Review papers are essential for knowledge development in IS. While some are cited twice a day, others accumulate single digit citations over a decade. The magnitude of these differences prompts us to analyze what distinguishes those reviews that have proven to be integral to scientific progress from those that might be considered less impactful. Our results highlight differences between reviews aimed at describing, understanding, explaining, and theory testing. Beyond the control variables, they demonstrate the importance of methodological transparency and the development of research agendas. These insights inform all stakeholders involved in the development and publication of review papers. AU - Wagner, Gerit AU - Prester, Julian AU - Roche, Maria AU - Schryen, Guido AU - Benlian, Alexander AU - Paré, Guy AU - Templier, Mathieu ID - 20844 IS - 3 JF - Information & Management KW - Literature review KW - review papers KW - scientometric KW - scientific impact KW - citation analysis TI - Which Factors Affect the Scientific Impact of Review Papers in IS Research? A Scientometric Study VL - 58 ER - TY - JOUR AU - Stumpe, Miriam AU - Rößler, David AU - Schryen, Guido AU - Kliewer, Natalia ID - 23494 JF - EURO Journal on Transportation and Logistics TI - Study on Sensitivity of Electric Bus Systems under Simultaneous Optimization of Charging Infrastructure and Vehicle Schedules VL - 10 ER - TY - JOUR AU - Wagner, Gerit AU - Prester, Julian AU - Schryen, Guido ID - 17934 IS - 1 JF - Communications of the Association for Information Systems TI - Exploring the Scientific Impact of Information Systems Design Science Research VL - 48 ER - TY - JOUR AU - Bornemann, Tobias AU - Schipp, Adrian AU - Sureth-Sloane, Caren ID - 21401 IS - 3 JF - Deutsches Steuerrecht TI - Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung VL - 59 ER - TY - GEN AU - Lorenz, Johannes AU - Sureth-Sloane, Caren AU - Diller, Markus ID - 22213 TI - Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten ER - TY - GEN AU - Sureth-Sloane, Caren AU - Simons, Dirk ID - 21402 IS - Nr. 20 T2 - Frankfurter Allgemeine Zeitung TI - Wie kompliziert darf eine Regel sein? ER - TY - GEN AU - Harst, Simon AU - Schanz, Deborah AU - Siegel, Felix AU - Sureth-Sloane, Caren ID - 24517 TI - 2020 Global MNC Tax Complexity Survey ER - TY - GEN AU - Lagarden, Martin AU - Schreiber, Ulrich AU - Simons, Dirk AU - Sureth-Sloane, Caren ID - 29052 TI - Wem nutzt Public Country-by-Country Reporting? ER - TY - BOOK AU - Maßbaum, Alexandra AU - Sureth-Sloane, Caren ID - 29053 TI - Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage ER - TY - GEN AU - Sureth-Sloane, Caren ID - 29055 T2 - Süddeutsche Zeitung TI - Zur Komplexität des Steuersystems ER - TY - JOUR AB - AbstractIn this article we combine Debreu’s (Proc Natl Acad Sci 38(10):886–893, 1952) social system with Hurwicz’s (Econ Design 1(1):1–14, 1994; Am Econ Rev 98(3):577–585, 2008) ideas of embedding a “desired” game form into a “natural” game form that includes all feasible behavior, even if it is “illegal” according to the desired form. For the resulting socio-legal system we extend Debreu’s concepts of a social system and its social equilibria to a socio-legal system with its Debreu–Hurwicz equilibria. We build on a more general version of social equilibrium due to Shafer and Sonnenschein (J Math Econ 2(3):345–348, 1975) that also generalizes the dc-mechanism of Koray and Yildiz (J Econ Theory 176:479–502, 2018) which relates implementation via mechanisms with implementation via rights structures as introduced by Sertel (Designing rights: invisible hand theorems, covering and membership. Tech. rep. Mimeo, Bogazici University, 2001). In the second part we apply and illustrate these new concepts via an application in the narrow welfarist framework of two person cooperative bargaining. There we provide in a socio-legal system based on Nash’s demand game an implementation of the Nash bargaining solution in Debreu–Hurwicz equilibrium. AU - Haake, Claus-Jochen AU - Trockel, Walter ID - 29152 JF - Review of Economic Design SN - 1434-4742 TI - Socio-legal systems and implementation of the Nash solution in Debreu–Hurwicz equilibrium ER - TY - JOUR AB - ZusammenfassungCoworking Spaces (CSPs) sind geteilte Arbeitsplätze für Selbstständige, Freelancer*innen, Mikrounternehmen und Startups, die Isolation entgegenwirken und zum interdisziplinären Wissensaustausch anregen können. Jedoch existieren auch Barrieren, die Nutzer*innen davon abhalten, zu anderen Coworker*innen Kontakt aufzunehmen, da oft unklar ist, wann und ob jemand zum kreativen Austausch oder zum Anbieten von Hilfe bereit ist. Durch die Covid-19 Pandemie wurde die Unsicherheit bei der gegenseitigen Kontaktaufnahme noch weiter erschwert und viele CSPs mussten zeitweise schließen. Um Barrieren bei der Kontaktaufnahme zu reduzieren und die interdisziplinäre Zusammenarbeit zu fördern, können Informations- und Kommunikationstechnologien eingesetzt werden. Virtual Reality (VR) und Augmented Reality (AR) sind Technologien, die sich durch einen besonders hohen Grad an Immersion und sozialer Präsenz auszeichnen. Deshalb zeigen wir in diesem Beitrag, wie VR- und AR-Technologien gezielt eingesetzt werden können, um den interdisziplinären Wissensaustausch und Zusammenarbeit sowohl in CSPs als auch ortsunabhängig zu fördern. Dazu präsentieren wir positive Effekte, die durch den Einsatz einer der beiden Technologien im Zusammenhang mit CSPs erzielt werden können und leiten konkrete Gestaltungsempfehlungen für Anwendungsentwickler*innen, Unternehmen sowie Betreiber*innen von CSPs ab. Diese Gestaltungsempfehlungen basieren sowohl auf den neuesten Erkenntnissen aus der Fachliteratur als auch auf Interviews mit Expert*innen aus Forschung und Praxis mit Erfahrung im Bereich CSPs, VR und AR. Unsere Anwendungsszenarien können Entwickler*innen, Unternehmen und Betreiber*innen von CSPs als Grundlage dienen, vom Einsatz beider Technologien zu profitieren. AU - Mirbabaie, Milad AU - Hofeditz, Lennart AU - Schmid, Leon ID - 29300 JF - HMD Praxis der Wirtschaftsinformatik KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1436-3011 TI - Ausgestaltungs- und Anwendungspotenziale von Virtual und Augmented Reality Technologien im Kontext von Coworking Spaces ER - TY - JOUR AB - ZusammenfassungDurch technologische Fortschritte in den letzten Jahren ist Virtual Reality erschwinglicher und benutzerfreundlicher geworden, sodass Unternehmen die Einführung der Technologie verstärkt in Betracht ziehen. Ihren Aufschwung erlebte die Technologie jedoch durch die Unterhaltungs- und Spieleindustrie, weshalb sich für Unternehmen die Frage nach sinnvollen Anwendungsfällen stellt. Nach der Affordance-Experimentation-Actualization-Theorie ist insbesondere bei neu aufkommenden Technologien eine Experimentierphase notwendig, um Handlungsmöglichkeiten aufzudecken und daraus Anwendungsfälle zu generieren. Dieser Artikel präsentiert die Ergebnisse einer Fallstudie in einem Unternehmen, das sich während der Studie in der Experimentierphase befand. Durch Interviews mit acht Beschäftigten und einem Vertriebspartner konnten drei Handlungsmöglichkeiten für Virtual Reality im Unternehmenskontext und eine zuvor nicht bekannte Aktivität der Experimentierphase identifiziert werden. Damit erweitert die Studie bisherige Forschung zur Experimentierphase und zeigt Unterschiede im Vergleich zu anderen innovativen Technologien auf, die in vorherigen Studien untersucht wurden. Für Unternehmen bietet die Studie wertvolle Einblicke in die erfolgreiche Gestaltung der Experimentierphase als Vorbereitung auf die Implementierung. AU - Fromm, Jennifer AU - Slawinski, Elena AU - Mirbabaie, Milad ID - 29301 JF - HMD Praxis der Wirtschaftsinformatik KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1436-3011 TI - Affordance-Experimentation: Eine Fallstudie zur Entwicklung von Virtual-Reality-Anwendungsfällen im Unternehmenskontext ER - TY - CONF AU - Vorbohle, Christian AU - Gottschalk, Sebastian AU - Kundisch, Dennis AU - Engels, Gregor AU - Wünderlich, Nancy ID - 29590 T2 - Tagungsband der contribution at: 17. Internationale Tagung Wirtschaftsinformatik 2022 (WI) TI - A Procedure Model for Enhancing Ideation in the Collaborative Development of Business Ecosystems ER - TY - GEN AU - Althaus, Maike AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 21724 TI - What Price Culture? – A Taxonomy of Entry Pricing Policies at Museums ER - TY - GEN AU - Poniatowski, Martin AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 23410 TI - Nudging Their Thoughts – Analyzing the Impact of Online Review Templates on Review Sentiment ER - TY - GEN AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 23411 TI - Toss a Coin to Your Host? – Why Guests Do Not Always End Up Paying for the Cost of Regulatory Policies ER - TY - JOUR AB - We study the relationship between risk managers' dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms. AU - Pelster, Matthias AU - Hofmann, Annette AU - Klocke, Nina AU - Warkulat, Sonja ID - 26775 JF - Journal of Business Ethics TI - Dark Triad Personality Traits and Selective Hedging ER - TY - CHAP AU - Nagbøl, Per Rådberg AU - Müller, Oliver AU - Krancher, Oliver ID - 32868 SN - 0302-9743 T2 - The Next Wave of Sociotechnical Design TI - Designing a Risk Assessment Tool for Artificial Intelligence Systems ER - TY - JOUR AB - AbstractUsing data from the German Socio-Economic Panel for 1984–2018, we analyze the intergenerational education mobility of immigrants in Germany by identifying the determinants of differences in educational stocks for first- and second-generation immigrants in comparison to individuals without a migration background. Our results show that on average, first-generation immigrants have fewer years of schooling than native-born Germans and have a disproportionate share of lower educational qualifications. This gap is strongly driven by age at immigration, with immigration age and education revealing a nonlinear relationship. While the gap is relatively small among individuals who migrate at a young age, integrating in the school system at secondary school age leads to large disadvantages. Examining the educational mobility of immigrants in Germany, we identify an inter-generational catch-up in education. The gap in education between immigrants and natives is reduced for the second generation. Finally, we find that country of origin differences can account for much of the education gap. While immigrants with an ethnic background closer to the German language and culture show the best education outcomes, immigrants from Turkey, Italy, and other southern European countries and especially the group of war refugees from Syria, Afghanistan, Iraq and other MENA countries, have the lowest educational attainment. AU - Gries, Thomas AU - Redlin, Margarete AU - Zehra, Moonum ID - 22715 JF - Journal of International Migration and Integration SN - 1488-3473 TI - Educational Assimilation of First-Generation and Second-Generation Immigrants in Germany ER - TY - JOUR AB - AbstractUsing time series data for the period 1959–2015, our empirical analysis examines the simultaneous effects of the individual components of the global carbon budget on temperature. Specifically, we explore the possible effects of carbon emissions caused by fossil fuel combustion, cement production, land-use change emissions, and carbon sinks (here in terms of land sink and ocean sink) on climate change. The simultaneous inclusion of carbon emissions and carbon sinks allows us to look at the coexistent and opposing effects of the individual components of the carbon budget and thus provides a holistic perspective from which to explore the relationship between the global carbon budget and global warming. The results reveal a significant positive effect of carbon emissions on temperature for both fossil fuels emissions and emissions from land-use change, confirming previous results concerning carbon dioxide and temperature. Further, while ocean sink does not seem to have a significant effect, we identify a temperature-decreasing effect for land sink. AU - Redlin, Margarete AU - Gries, Thomas ID - 23594 JF - Theoretical and Applied Climatology SN - 0177-798X TI - Anthropogenic climate change: the impact of the global carbon budget ER - TY - GEN AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 21509 TI - Gesellschaftliche Transformationen durch die Steigerung (popmusik)kultureller Teil-habe mittels innovativer Preiskonzepte – ein interdisziplinärer Literaturüberblick ER - TY - JOUR AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 36065 IS - 1 JF - Accounting and Business Research KW - Accounting KW - Finance SN - 0001-4788 TI - When do firms highlight their effective tax rate? VL - 53 ER - TY - THES AU - Fiedler, Moritz ID - 37396 TI - Development of a Strategic Controlling Concept ER - TY - GEN AB - This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk. AU - Ichev, Riste AU - Koren, Jernej AU - Kosi, Urska AU - Sitar Sustar, Katarina AU - Valentincic, Aljosa ID - 37136 KW - private firms KW - voluntary audit KW - cost of debt KW - self‐selection bias KW - risk TI - Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk ER - TY - GEN AU - Leimeister, Jan Marco AU - Stieglitz, Stefan AU - Matzner, Martin AU - Kundisch, Dennis AU - Flath, Christoph AU - Röglinger, Maximilian ID - 22219 TI - Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid VL - 63 (6) ER - TY - GEN AU - Heinze, Erik ID - 39351 TI - Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland ER - TY - GEN AU - Rayhan, Shahi ID - 39358 TI - Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare ER - TY - GEN AU - Joshan, Saeid ID - 39356 TI - Network Development of Low-Cost Carriers at German Airports ER - TY - GEN AU - Ajredini, Zurkani ID - 39962 TI - Plattformgestaltungen auf digitalen Märkten - eine Analyse der Wohlfahrtseffekte ER - TY - GEN AU - Kanne, Niklas ID - 40465 TI - Marktmachtmissbrauch digitaler Plattformen - eine Analyse anhand der zehnten Novelle des GWB ER - TY - GEN AU - Klüppel, Pascal ID - 40466 TI - Marktmachtmissbrauch von Google – Eine wettbewerbspolitische Analyse ER - TY - GEN AU - Ortmann, Regina AU - Warkulat, Sonja AU - Krull, Sebastian AU - Klocke, Nina AU - Pelster, Matthias ID - 41197 TI - COVID-19 Reporting and Willingness to Pay for Leisure Activities VL - 83 ER - TY - GEN AU - Ortmann, Regina AU - Simons, Dirk AU - Voeller, Dennis ID - 41184 TI - Real effects of an international tax reform for MNEs VL - 64 ER - TY - GEN AU - Yigitbas , Osman ID - 40473 TI - Preisabsprachen in der Automobilindustrie - eine wettbewerbspolitische Analyse ER - TY - GEN AU - Schulte, Marcel ID - 40470 TI - Facebooks digitale Währung - eine wettbewerbspolitische Analyse ER - TY - CHAP AU - Meydani, Elnaz AU - Düsing, Christoph AU - Trier, Matthias ID - 35758 SN - 2195-4968 T2 - Lecture Notes in Information Systems and Organisation TI - Towards a Trust-Aware Item Recommendation System on a Graph Autoencoder with Attention Mechanism ER - TY - CONF AB - Over the last years, several approaches for the data-driven estimation of expected possession value (EPV) in basketball and association football (soccer) have been proposed. In this paper, we develop and evaluate PIVOT: the first such framework for team handball. Accounting for the fast-paced, dynamic nature and relative data scarcity of hand- ball, we propose a parsimonious end-to-end deep learning architecture that relies solely on tracking data. This efficient approach is capable of predicting the probability that a team will score within the near future given the fine-grained spatio-temporal distribution of all players and the ball over the last seconds of the game. Our experiments indicate that PIVOT is able to produce accurate and calibrated probability estimates, even when trained on a relatively small dataset. We also showcase two interactive applications of PIVOT for valuing actual and counterfactual player decisions and actions in real-time. AU - Müller, Oliver AU - Caron, Matthew AU - Döring, Michael AU - Heuwinkel, Tim AU - Baumeister, Jochen ID - 24547 KW - expected possession value KW - handball KW - tracking data KW - time series classification KW - deep learning T2 - 8th Workshop on Machine Learning and Data Mining for Sports Analytics (ECML PKDD 2021) TI - PIVOT: A Parsimonious End-to-End Learning Framework for Valuing Player Actions in Handball using Tracking Data ER - TY - CONF AB - In early 2021, the finance world was taken by storm by the dramatic price surge of the GameStop Corp. stock. This rise is being, at least in part, attributed to a group of Redditors belonging to the now-famous r/wallstreetbets (WSB) subreddit group. In this work, we set out to address if user activity on the WSB subreddit is associated with the trading volume of the GME stock. Leveraging a unique dataset containing more than 4.9 million WSB posts and comments, we assert that user activity is associated with the trading volume of the GameStop stock. We further show that posts have a significantly higher predictive power than comments and are especially helpful for predicting unusually high trading volume. Lastly, as recent events have shown, we believe that these findings have implications for retail and institutional investors, trading platforms, and policymakers, as these can have disruptive potential. AU - Caron, Matthew AU - Gulenko, Maryna AU - Müller, Oliver ID - 25029 KW - Retail investors KW - GameStop KW - Social Networks KW - Reddit KW - WallStreetBets T2 - 42nd International Conference on Information Systems (ICIS 2021) TI - To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock ER - TY - CONF AU - Meydani, Elnaz AU - Düsing, Christoph AU - Trier, Matthias ID - 44073 T2 - Innovation Through Information Systems: Volume II: A Collection of Latest Research on Technology Issues TI - Towards a Trust-Aware Item Recommendation System on a Graph Autoencoder with Attention Mechanism ER - TY - JOUR AU - Kaimann, Daniel AU - Tanneberg, Ilka AU - Cox, Joe ID - 21289 IS - 1 JF - Managerial and Decision Economics SN - 0143-6570 TI - “I will survive”: Online streaming and the chart survival of music tracks VL - 42 ER - TY - GEN AU - N., N. ID - 42317 TI - Die Aufteilung der Barentsseegebiete mithilfe des Adjusted Winner Verfahrens bei asymmetrischen Machtverhältnissen ER - TY - GEN AU - N., N. ID - 42315 TI - Versionisierung von Serviceleistungen auf Videoplattformen ER - TY - GEN AU - N., N. ID - 42321 TI - Kindergarten Allocation through Matching Mechanisms ER - TY - GEN AU - N., N. ID - 42309 TI - Faire Profitverteilung in Energienetzwerken - eine spieltheoretische Analyse von Microgrids ER - TY - GEN AU - N., N. ID - 42311 TI - "First-Party-Content" auf zweiseitigen Märkten ER - TY - GEN AU - N., N. ID - 42314 TI - Stability in many-to-many matchings with contracts ER - TY - GEN AU - N., N. ID - 42313 TI - Preissetzungsstrategien für Neuprodukte ER - TY - GEN AU - N., N. ID - 42310 TI - Co-opetition in Two-Sided Markets ER - TY - GEN AU - N., N. ID - 42312 TI - Matching mit Minderheiten ER - TY - GEN AU - N., N. ID - 42316 TI - Piracy and Visioning ER - TY - GEN AU - N., N. ID - 42303 TI - Revenue Sharing Contracts: Horizontale Koordination in der E-Commerce-Logistik ER - TY - THES AU - Szopinski, Daniel ID - 24884 TI - Essays on Modeling Languages and Software Tools for Business Model Innovation: Theory and Empirical Evidence ER - TY - JOUR AB - I study a dynamic variant of the Dixit–Stiglitz (Am Econ Rev 67(3), 1977) model of monopolistic competition by introducing price stickiness à la Fershtman and Kamien (Econometrica 55(5), 1987). The analysis is restricted to bounded quantity and price paths that fulfill the necessary conditions for an open-loop Nash equilibrium. I show that there exists a symmetric steady state and that its stability depends on the degree of product differentiation. When moving from complements to perfect substitutes, the steady state is either a locally asymptotically unstable (spiral) source, a stable (spiral) sink or a saddle point. I further apply the Hopf bifurcation theorem and prove the existence of limit cycles, when passing from a stable to an unstable steady state. Lastly, I provide a numerical example and show that there exists a stable limit cycle. AU - Hoof, Simon ID - 45640 IS - 2 JF - Journal of Optimization Theory and Applications SN - 1573-2878 TI - Dynamic Monopolistic Competition VL - 189 ER - TY - JOUR AU - Dyck, Daniel ID - 46049 IS - 1 JF - Junior Management Science TI - Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken VL - 6 ER - TY - JOUR AU - Asenkerschbaumer, Stefan AU - Sureth-Sloane, Caren ID - 46051 IS - 1 JF - Schmalenbach IMPULSE TI - Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen VL - 1 ER - TY - JOUR AU - Daniel-Söltenfuß, Desiree AU - Schwabl, Franziska ID - 35952 IS - 3 JF - Zeitschrift für Berufs- und Wirtschaftspädagogik KW - Applied Mathematics KW - General Mathematics SN - 0172-2875 TI - Selbstreguliertes Lernen im berufsschulischen Übergangssystem VL - 117 ER - TY - JOUR AU - Schwabl, Franziska AU - Daniel-Söltenfuß, Desiree ID - 35962 JF - berufsbildung. Zeitschrift für Theorie-Praxis-Dialog TI - Selbstreguliertes Lernen fördern - Lernen auf Distanz ermöglichen VL - Heft 187 ER - TY - GEN AB - Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England and several countries in Continental Europe we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance of maintaining good physical health in old age for cognitive functioning. AU - Schiele, Valentin AU - Schmitz, Hendrik ID - 46540 KW - Cognitive decline KW - health shocks KW - retirement KW - education KW - event study TI - Understanding cognitive decline in older ages: The role of health shocks VL - 919 ER - TY - GEN AB - We study effects of retirement on cognitive abilities (up to ten years after retirement) using data from 21 countries in Continental Europe, England, and the US, and exploiting early-retirement thresholds for identification. For this purpose, combines event-study estimations with the marginal treatment effect framework to allow for effect heterogeneity. This helps to decompose event-study estimates into true medium-run effects of retirement and effects driven by differential retirement preferences. Our results suggest considerable negative effects of retirement on cognitive abilities. We also detect substantial effect heterogeneity: Those who retire as early as possible are not affected while those who retire later exhibit negative effects. AU - Schmitz, Hendrik AU - Westphal, Matthias ID - 46537 KW - Cognitive abilities KW - retirement KW - event study KW - marginal treatment effects TI - The dynamic and heterogeneous effects of retirement on cognitive decline VL - 918 ER - TY - CONF AU - Harrmann, L. AU - Böhm, Eva AU - Eggert, A. ID - 46670 T2 - 2021 AMA Winter Academic Conference TI - Exploring the paths towards service growth in manufacturing companies ER - TY - JOUR AB - AbstractThis study explains how manufacturers tackle the critical managerial challenge of transforming a product-focused sales force to undertake solution selling. Through an application of configurational theory, the authors explain how individual and organizational conditions combine to determine salespeople’s engagement in solution selling. Multilevel, multisource data from the sales organization of a global supplier of building solutions represent input from salespeople (N = 184), solution champions (N = 23), and sales managers (N = 26). A fuzzy set qualitative comparative analysis reveals no single, optimal way to overcome transformation challenges. Rather, consistent with prior research, solution selling requires certain types of salespeople, because value-based selling is a necessary condition for successful engagement. Beyond this foundational condition, a heterogeneous sales force can be engaged, as long as the organization provides appropriate support that is tailored to individual salespersons’ needs. The findings affirm that this viable support can come from either sales managers or solution champions. AU - Salonen, Anna AU - Terho, Harri AU - Böhm, Eva AU - Virtanen, Ari AU - Rajala, Risto ID - 41338 IS - 1 JF - Journal of the Academy of Marketing Science KW - Marketing KW - Economics and Econometrics KW - Business and International Management SN - 0092-0703 TI - Engaging a product-focused sales force in solution selling: interplay of individual- and organizational-level conditions VL - 49 ER - TY - JOUR AB - AbstractOnline reviews have profound impacts on firm success in terms of sales volume and how much customers are willing to pay, yet firms remain highly dependent on customers’ voluntary contributions. A popular way to increase the number of online reviews is to use product testing programs, which offer participants free products in exchange for writing reviews. Firms that employ this practice generally hope to increase review quality and secure higher product rating scores. However, a qualitative study, experimental study, and multilevel analysis of a field study dataset of more than 200,000 online reviews by product testers combine to reveal that product testing programs do not necessarily generate higher quality reviews, nor better product ratings. Only in certain circumstances (e.g., higher priced products) does offering a product testing program generate these benefits for the firm. Therefore, companies should consider carefully if and when they want to offer product testing programs. AU - Garnefeld, Ina AU - Krah, Tabea AU - Böhm, Eva AU - Gremler, Dwayne D. ID - 41337 IS - 4 JF - Journal of the Academy of Marketing Science KW - Marketing KW - Economics and Econometrics KW - Business and International Management SN - 0092-0703 TI - Online reviews generated through product testing: can more favorable reviews be enticed with free products? VL - 49 ER - TY - JOUR AU - Schaefers, Tobias AU - Ruffer, Stefan AU - Böhm, Eva ID - 46635 JF - Industrial Marketing Management KW - Marketing SN - 0019-8501 TI - Outcome-based contracting from the customers' perspective: A means-end chain analytical exploration VL - 93 ER - TY - JOUR AU - Krebs, Benjamin AU - Kabst, Rüdiger ID - 49097 JF - PERSONALquartely TI - Shared Leadership: Neue Studien für die Unternehmenspraxis VL - 4 ER - TY - CHAP AU - Wach, Bernhard AU - Krebs, Benjamin AU - Kabst, Rüdiger ED - Schwuchow, K. ED - Gutmann, J. ID - 24375 T2 - HR-Trends 2021 TI - HR-Manager als Intrapreneure ER - TY - CHAP AU - Öhlschläger, Claudia AU - Schneider, Martin ID - 42778 SN - 9783846766088 T2 - Komparatistik heute TI - Passivität als Widerstand gegen die Macht der Verhältnisse? Melvilles Bartleby, the scrivener aus literaturwissenschaftlicher und ökonomischer Perspektive ER - TY - GEN AB - Merging a sample of 492 merger and acquisition (M&A) announcements from 284 acquiring firms across Europe and North America with data from 5-year single-name credit default swaps (CDSs) written on stock-listed acquiring firms between 2005 and 2018, the paper at hand empirically analyzes the CDS investors’ risk perceptions of M&A announcements using event study methodologies. As a baseline result, we provide evidence for significantly positive cumulative average abnormal CDS spread changes for both, European and North American acquirers suggesting that CDS investors perceive an increase in the acquiring firms’ credit risk exposures due to M&A announcements. Our baseline finding holds under several robustness checks, especially when controlling for the robustness of the empirical design. Moreover, results from a large variety of sensitivity analyses reveal a number of deal and firm characteristics that may explain why CDS investors from our sample expect an increase in the acquirers’ credit risk exposures due to forthcoming M&A transactions. AU - Hippert, Benjamin AU - Uhde, André ID - 36060 KW - credit default swaps KW - risk perception of CDS investors KW - mergers and acquisitions KW - event study TI - CDS Investors’ Risk Perceptions of M&A Announcements ER - TY - GEN AB - This paper empirically investigates determinants of the outstanding net notional amount of credit default swaps (CDSs) contracts written on banks. We extend and complement the previous literature dealing with CDS trading by analyzing a comprehensive set of CDS tradingspecific, bank-fundamental, macroeconomic and bank-institutional determinants. We find that risk hedging clearly dominates an investor’s speculation and arbitrage motive, while the latter, however, exhibits the strongest impact on the outstanding net notional amount of bank CDSs. Furthermore, being classified as a G-SIB, being a constituent of the main CDS index and the equity trading volume may significantly explain changes in the outstanding CDS net notional on banks. The analysis at hand provides important implications for both academics and practitioners, since understanding the trading motives of bank CDS investors provides a deeper insight into the opaque CDS market. AU - Hippert, Benjamin AU - Uhde, André AU - Wengerek, Sascha Tobias ID - 36063 KW - banking KW - outstanding CDS net notional KW - determinants of bank CDS trading TI - Determinants of CDS Trading on Major Banks ER - TY - GEN AU - Fochmann, Martin AU - Heinemann-Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 49277 TI - Tax Burden on German Companies – Income Tax Burden and Administrative Costs ER - TY - CHAP AU - Schneider, Jennifer Nicole ED - Beutner, Marc ED - Pechuel, Rasmus ED - Schneider, Jennifer ID - 47957 T2 - Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project TI - Digital transformation in industry ER - TY - CHAP AU - Schneider, Jennifer ED - Beutner, Marc ED - Pechuel, Rasmus ED - Schneider, Jennifer ID - 47966 T2 - Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project TI - Teaching and Learning Materials ER - TY - JOUR AU - Brendel, A.B. AU - Greve, M. AU - Masuch, K. AU - Trang, S. ID - 49462 JF - HMD Praxis der Wirtschaftsinformatik TI - Corona Tracing Apps – Eine Analyse und Strukturierung des europäischen Marktes VL - 58 ER - TY - JOUR AU - Trang, S. AU - Nastjuk, I. ID - 49463 JF - Computers & Security TI - Examining the role of stress and information security policy design in information security compliance behaviour: An experimental study of in-task behaviour VL - 104 ER - TY - JOUR AU - Trang, S. AU - Weiger, W. ID - 49464 JF - Computers in Human Behavior TI - The perils of gamification: Does engaging with gamified services increase users’ willingness to disclose personal information? VL - 116 ER - TY - JOUR AB - One objective of current research in explainable intelligent systems is to implement social aspects in order to increase the relevance of explanations. In this paper, we argue that a novel conceptual framework is needed to overcome shortcomings of existing AI systems with little attention to processes of interaction and learning. Drawing from research in interaction and development, we first outline the novel conceptual framework that pushes the design of AI systems toward true interactivity with an emphasis on the role of the partner and social relevance. We propose that AI systems will be able to provide a meaningful and relevant explanation only if the process of explaining is extended to active contribution of both partners that brings about dynamics that is modulated by different levels of analysis. Accordingly, our conceptual framework comprises monitoring and scaffolding as key concepts and claims that the process of explaining is not only modulated by the interaction between explainee and explainer but is embedded into a larger social context in which conventionalized and routinized behaviors are established. We discuss our conceptual framework in relation to the established objectives of transparency and autonomy that are raised for the design of explainable AI systems currently. AU - Rohlfing, Katharina J. AU - Cimiano, Philipp AU - Scharlau, Ingrid AU - Matzner, Tobias AU - Buhl, Heike M. AU - Buschmeier, Hendrik AU - Esposito, Elena AU - Grimminger, Angela AU - Hammer, Barbara AU - Haeb-Umbach, Reinhold AU - Horwath, Ilona AU - Hüllermeier, Eyke AU - Kern, Friederike AU - Kopp, Stefan AU - Thommes, Kirsten AU - Ngonga Ngomo, Axel-Cyrille AU - Schulte, Carsten AU - Wachsmuth, Henning AU - Wagner, Petra AU - Wrede, Britta ID - 24456 IS - 3 JF - IEEE Transactions on Cognitive and Developmental Systems KW - Explainability KW - process ofexplaining andunderstanding KW - explainable artificial systems SN - 2379-8920 TI - Explanation as a Social Practice: Toward a Conceptual Framework for the Social Design of AI Systems VL - 13 ER - TY - GEN AU - Giese, Henning ID - 49876 TI - Tax Evasion Penalties and Aggressive Tax Avoidance ER - TY - CONF AU - Arslan, Kader AU - Trier, Matthias ID - 30192 KW - Social media platform affordances KW - Use culture KW - Facebook KW - Instagram KW - Twitter T2 - Proceedings of the 32nd Australasian Conference on Information Systems (ACIS 2021) TI - Towards a Differentiation Perspective on Social Media Platforms’ Affordances and Use Cultures – An organizing Literature Review ER - TY - CONF AU - Arslan, Kader ID - 30190 KW - Social media management KW - Social media KW - Literature review KW - Affordances KW - User behavior KW - Use culture T2 - Proceedings of the 29th European Conference on Information Systems (ECIS 2021) TI - A Review on Social Media Channel Choice Determinants in Organizations ER - TY - CHAP AU - Daniel-Söltenfuß, Desiree AU - Fuge, Juliane ED - Daniel, Desiree ED - Emmler, Tina ED - Fuge, Juliane ID - 50277 T2 - Die große Lehre im virtuellen Raum: The Empty Space TI - Man sieht nur mit dem Herzen gut. Beziehungsgestaltung in der virtuellen Lehre ER - TY - CHAP AU - Daniel-Söltenfuß, Desiree AU - Emmler, Tina AU - Fuge, Juliane ED - Daniel, Desiree ED - Emmler, Tina ED - Fuge, Juliane ID - 50278 T2 - Die große Lehre im virtuellen Raum: The Empty Space TI - Editorial ER - TY - CONF AU - Leffrang, Dirk AU - Müller, Oliver ID - 26812 T2 - IEEE Workshop on TRust and EXpertise in Visual Analytics TI - Should I Follow this Model? The Effect of Uncertainty Visualization on the Acceptance of Time Series Forecasts ER -