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 -
TY - JOUR
AU - Henderson, C. M.
AU - Steinhoff, Lena
AU - Harmeling, C. M.
AU - Palmatier, R. W.
ID - 45724
IS - 2
JF - Journal of the Academy of Marketing Science
TI - Customer Inertia Marketing
VL - 49
ER -
TY - JOUR
AU - Kim, J. J.
AU - Steinhoff, Lena
AU - Palmatier, R. W.
ID - 45725
IS - 1
JF - Journal of the Academy of Marketing Science
TI - An Emerging Theory of Loyalty Program Dynamics
VL - 49
ER -
TY - JOUR
AU - Steinhoff, Lena
AU - Palmatier, R. W.
ID - 45722
IS - 2
JF - Australasian Marketing Journal
TI - Commentary: Opportunities and Challenges of Technology in Relationship Marketing
VL - 29
ER -
TY - JOUR
AU - Steinhoff, Lena
AU - Zondag, M. M.
ID - 45723
JF - Journal of Business Research
TI - Loyalty Programs as Travel Companions: Complementary Service Features across Customer Journey Stages
VL - 129
ER -
TY - CONF
AU - Alberternst, B.
AU - Steinhoff, Lena
AU - Eggert, A.
AU - Giesler, M.
ID - 45741
T2 - 2021 AMA Winter Marketing Educators’ Conference Proceedings, St. Petersburg
TI - Consumer Solidarity: A Social-System Perspective on the Glue that Holds Society Together
ER -
TY - CONF
AU - Alberternst, B.
AU - Eggert, A.
AU - Steinhoff, Lena
AU - Giesler, M.
ID - 45740
T2 - Proceedings of the 50th European Marketing Academy (EMAC) Conference, Madrid
TI - Understanding and Measuring Consumer Solidarity as a Collective Bond
ER -
TY - CONF
AU - Krauter, Stefan
AU - Böcker, Joachim
AU - Freitag, Christine
AU - Hehenkamp, Burkhard
AU - Hilleringmann, Ulrich
AU - Temmen, Katrin
AU - Klaus, Tobias
AU - Rohrer, Nicolaus
AU - Lehmann, Sven
ID - 22218
KW - Art-D
KW - Afrika
KW - Resilienz
KW - Resilience
KW - Grid stability
KW - robustness
KW - microgrids
SN - 978-3-948176-14-3
T2 - Tagungsband des 36. PV-Symposiums, 18.-26 Mai 2021
TI - Projekt Art-D Grids: Nachhaltige und stabile Microgrids in Afrika - eine Plattform für Forschung und Lehre für die Entwicklung
ER -
TY - BOOK
AU - Kiepe, Karina
ID - 50722
TI - Stellen und Ausbildung der betrieblichen Ausbilder:innen. Grundannahmen, Transformationsprozesse, Reformdiskurse
ER -
TY - JOUR
AU - Kiepe, Karina
AU - Gallas, Ricarda
AU - Rüdebusch, Gerrit
ID - 50804
IS - 3
JF - Berufsbildung in Wissenschaft und Praxis
TI - Verstetigung eines Fortbildungsansatzes zu nachhaltigem Wirtschaften und Ausbilden
VL - 50 (3)
ER -
TY - JOUR
AU - Graßl, Benjamin
AU - Giese, Henning
ID - 49870
IS - 1
JF - beck.digitax
TI - Überwälzung von Digitalsteuern
ER -
TY - GEN
AU - Asenkerschbaumer, Stefan
AU - Buhl, Hans-Ulrich
AU - Sureth-Sloane, Caren
AU - Weißenberger, Barbara E.
ID - 45855
IS - 101
T2 - Frankfurter Allgemeine Zeitung
TI - Georg Giersberg: die Stimme für die BWL
ER -
TY - GEN
AU - Fochmann, Martin
AU - Heile, Vanessa
AU - Huber, Hans-Peter
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
ID - 22923
TI - Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten
ER -
TY - CHAP
AU - Schneider, Jennifer Nicole
ED - Beutner, Marc
ED - Pechuel, Rasmus
ED - Schneider, Jennifer
ID - 47962
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 - Digitalisation in the Classroom – Learning Tools
ER -
TY - BOOK
ED - Beutner, Marc
ED - Pechuel, Rasmus
ED - Schneider, Jennifer Nicole
ID - 47978
TI - Fostering Digitisation and Industry 4.0: Education – Vocation – Industry – Future. New Opportunities and Challenges for European VET. Insight in the DigI-VET Project
ER -
TY - CHAP
AU - Beutner, Marc
AU - Schneider, Jennifer Nicole
ED - Beutner, Marc
ED - Pechuel, Rasmus
ED - Schneider, Jennifer
ID - 47949
T2 - Industrie 4.0- Eine Einführung in die Ideen und neuen Möglichkeiten
TI - Förderung von Digitalisierung und Industrie 4.0: Bildung – Beruf – Industrie – Zukunft. Neue Möglichkeiten und Herausforderungen für die europäische Berufsbildung. Einblick in das Projekt DigI-VET
ER -
TY - JOUR
AU - Jenert, Tobias
AU - Kremer, H.-Hugo
ID - 24971
JF - bwp@ Berufs- und Wirtschaftspädagogik – online
TI - Digitale Prozessintegration in berufs- und wirtschaftspädagogischen Studiengängen – Überlegungen zur Professionalität und professionellen Entwicklung
VL - 40
ER -
TY - JOUR
AB - Lehrer*innen können dazu beitragen, dass bestehende soziale Ungleichheiten verstärkt oder auch abgebaut werden. Eine wichtige Rolle spielen dabei der sogenannte Habitus der Lehrer*innen und dessen (Nicht-)Passung zur sozialen Herkunft der Schüler*innen. In diesem Text stelle ich die Frage, wie angehende Lehrer*innen im Studium unterstützt werden können, die Bedeutung eigener habitueller Prägungen für das professionelle Handeln als Lehrperson zu reflektieren. Ganz besonders befasse ich mich mit der Rolle der Lehrer*innenbildner*innen bei der Förderung von solchen habitusreflexiven Kompetenzen. Hier spielen das Selbst der Hochschullehrenden und die bildungsbiographischen Erfahrungen, die auf dem Weg in die Hochschule gemacht wurden, eine wichtige Rolle.
AU - Jenert, Tobias
ID - 52706
IS - 5
JF - PraxisForschungLehrer*innenbildung
TI - Anderssein als Ressource: Habitus und Habitusreflexion in der Lehrer*innenbildung
VL - 3
ER -
TY - CONF
AU - Sänger, Niklas
ID - 46038
TI - Digitale Prozessintegration in der beruflichen Lehrer*innenbildung – Praxisnahe Einblicke in die Entwicklung des wirtschaftspädagogischen Studienangebots an der Universität Paderborn
ER -
TY - CONF
AU - Sänger, Niklas
ID - 24937
TI - Einblicke in die curriculare Entwicklung des wirtschaftspädagogischen Studienangebots mit Hilfe der Fallstudiendidaktik
ER -
TY - CONF
AU - Sänger, Niklas
AU - Jenert, Tobias
ID - 24938
TI - Soziale Netzwerke als Treiber und Qualitätsmerkmal einer lehrbezogenen Hochschulentwicklung
ER -
TY - CONF
AU - Sänger, Niklas
ID - 24932
TI - Bausteine der didaktischen Fallstudienentwicklung für die beruflichen Lehrer*innenbildung im Projekt DiPoLe
ER -
TY - CONF
AU - Sänger, Niklas
AU - Jenert, Tobias
ID - 24936
TI - Lehrentwicklungs-Netzwerke und institutionelle Ideen der Hochschullehre
ER -
TY - CHAP
AU - Jenert, Tobias
AU - Bosse, Elke
ID - 52716
SN - 9783658336660
T2 - Transfer von Innovation und Wissen
TI - Lehrentwicklung an Hochschulen als transferorientierte Netzwerkarbeit: Das Bündnis für Hochschullehre Lehren
ER -
TY - JOUR
AU - Winkler, Christoph
AU - Fust, Alexander
AU - Jenert, Tobias
ID - 52705
IS - 4
JF - Journal of Small Business Management
KW - Management of Technology and Innovation
KW - Strategy and Management
KW - General Business
KW - Management and Accounting
SN - 0047-2778
TI - From entrepreneurial experience to expertise: A self-regulated learning perspective
VL - 61
ER -
TY - CHAP
AU - Jenert, Tobias
ED - Kordts-Freudinger, Robert
ED - Schaper, Niklas
ED - Scholkmann, Antonia
ED - Szczyrba, Birgit
ID - 52715
SN - 9783825254087
T2 - Handbuch Hochschuldidaktik
TI - Gestaltung von Studienangeboten. Konzepte, Modelle, Perspektiven
ER -
TY - JOUR
AB -
Research on student transition into Higher Education (HE) has taken different theoretical perspectives. First, studies investigated personal variables such as students´ self-efficacy, emotions and motivation regarding the transition from school to HE. A second strand of research focused on contextual variables, for instance college effectiveness research. With this paper, we combine both the personal and the contextual approach. We aim to investigate the interaction between personal and contextual diversity during the transition into HE, taking into account students’ diversity in particular with regard to gender and individual characteristics, such as self-efficacy. We explored the heterogeneity in students’ personal characteristics by conducting a latent profile analysis (LPA) based on students’ intrinsic motivation, self-efficacy and anxiety before entering Higher Education. LPA resulted in three distinct profiles, with significant differences in how students perceived the first year. This finding suggests that students’ personal characteristics when entering Higher Education influence how they experience the study environment. To investigate the interplay between individual and contextual differences in more detail, we conducted a qualitative longitudinal study with 14 first-year students in parallel with the panel survey. We found that individual students react very differently to specific characteristics and events of the first-year environment. Our study adds to the growing body of research that aims to grasp the complexity of interactions between individual and contextual differences. Specifically, we illustrate how combining quantitative and qualitative methods can provide new insights into person-context interactions.
AU - Jenert, Tobias
AU - Brahm, Taiga
ID - 52704
IS - 2
JF - Frontline Learning Research
KW - Education
SN - 2295-3159
TI - The interplay of personal and contextual diversity during the first year at Higher Education: Combining a quantitative and a qualitative approach
VL - 9
ER -
TY - CHAP
AU - Jenert, Tobias
ID - 25642
T2 - Handbuch Transdisziplinäre Didaktik
TI - Curriculumforschung
ER -
TY - JOUR
AB - Die Frage, wie sich die Weiterentwicklung der Lehre an Hochschulen systematisch
verankern lässt, erfährt mit dem Auslaufen von Förderprogrammen wie dem QPL
erneute Aufmerksamkeit. Bislang fehlt es an einer kontextspezifischen Theorie, die
lehrbezogenen Wandel an Hochschulen analysier- und gestaltbar macht. In jedem
Fall sind Change-Konzepte aus dem betriebswirtschaftlichen Bereich nur sehr
beschränkt auf Hochschulen übertragbar. Demgegenüber gibt neuere Forschung
Hinweise darauf, welche Kernkategorien eine hochschulspezifische Change-
Theorie umfassen könnte. Darauf aufbauend schlägt der Beitrag zwei Konzepte als
Kernkategorien einer Theorie lehrbezogenen Wandels an Hochschulen vor.
AU - Jenert, Tobias
ID - 24973
IS - 4
JF - Zeitschrift für Hochschulentwicklung
KW - educational development
KW - change management
KW - educational innovation
TI - Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen
VL - 15
ER -
TY - CONF
AU - Szopinski, Daniel
ID - 19739
T2 - Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology (DESRIST)
TI - Active Business Model Development Tools: Design Requirements
ER -
TY - CONF
AU - Szopinski, Daniel
ID - 19741
T2 - Proceedings of the 41st International Conference on Information Systems (ICIS)
TI - Exploring design principles for stimuli in business model development tools
ER -
TY - CONF
AU - Müller, Michelle
AU - Neumann, Jürgen
AU - Gutt, Dominik
AU - Kundisch, Dennis
ID - 19782
T2 - Proceedings of the 41th International Conference on Information Systems (ICIS)
TI - Toss a Coin to your Host - How Guests End up Paying for the Cost of Regulatory Policies
ER -
TY - JOUR
AU - Steiger, Sören
AU - Pelster, Matthias
ID - 19895
JF - Journal of Economic Behavior & Organization
SN - 0167-2681
TI - Social interactions and asset pricing bubbles
VL - 179
ER -
TY - GEN
AU - Kundisch, Dennis
AU - Beverungen, Daniel
ID - 20131
TI - Als Wirtschaftsinformatiker die digitale Transformation in Organisationen gestalten
ER -
TY - THES
AU - Hoof, Simon
ID - 20240
TI - Essays on Cooperation in Differential Games
ER -
TY - JOUR
AU - Gutt, Dominik
AU - von Rechenberg, Tobias
AU - Kundisch, Dennis
ID - 2834
JF - Journal of Business Research
TI - Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty
VL - 106
ER -
TY - CONF
AU - Krebs, Benjamin
ID - 24373
IS - 21233
T2 - Academy of Management Proceedings
TI - Antecedents and Performance Consequences of High-Potential Scheme Use
VL - 1
ER -
TY - JOUR
AU - Pekkarinen, Satu
AU - Hennala, Lea
AU - Tuisku, Outi
AU - Gustafsson, Christine
AU - Johansson-Pajala, Rose-Marie
AU - Thommes, Kirsten
AU - Hoppe, Julia Amelie
AU - Melkas, Helinä
ID - 21126
JF - Gerontechnology
SN - 1569-1101
TI - Care robots in society: Knowledge and orientation needs
ER -
TY - JOUR
AU - Johansson-Pajala, Rose-Marie
AU - Thommes, Kirsten
AU - Hoppe, Julia Amelie
AU - Tuisku, Outi
AU - Hennala, Lea
AU - Pekkarinen, Satu
AU - Melkas, Helinä
AU - Gustafsson, Christine
ID - 21127
JF - Gerontechnology
SN - 1569-1101
TI - The need for care robot orientation in elder care services
ER -
TY - THES
AU - Wolf, Verena
ID - 21205
TI - Service System Innovation: An Ambidexterity Perspective
ER -
TY - JOUR
AB - In recent times societal crises such as the coronavirus disease 2019 outbreak have given rise to a tension between formal ‘command and control’ and informal social media activated self-organising information and communication systems that are utilised for crisis management decision-making. Social media distrust affects the dissemination of disaster information as it entails shifts in media perception and participation but also changes in the way individuals and organisations make sense of information in critical situations. So far, a little considered notion in this domain is the concept of sense-giving. Originating from organisational theory, it is used to explain the mechanisms behind intentional information provision that fosters collective meaning creation. In our study, we seek to understand the potential impact of sense-giving from Twitter crisis communication generated during the Hurricane Harvey disaster event. Social network and content analyses performed with a dataset of 9,414,463 tweets yielded insights into how sense-giving occurs during a large-scale disaster event. Theoretically, we specified (1) perpetual sense-giving, which relies primarily on topical authority and frequency; as well as (2) intermittent sense-giving, which occurs from high value of message content and leverage of popularity, that is, retweets. Our findings emphasise the importance of information-rich actors in communication networks and the leverage of their influence in crises such as coronavirus disease 2019 to reduce social media distrust and facilitate sense-making.
AU - Mirbabaie, Milad
AU - Bunker, Deborah
AU - Stieglitz, Stefan
AU - Marx, Julian
AU - Ehnis, Christian
ID - 21282
JF - Journal of Information Technology
SN - 0268-3962
TI - Social media in times of crisis: Learning from Hurricane Harvey for the coronavirus disease 2019 pandemic response
ER -
TY - JOUR
AB - Peer-to-peer markets are especially suitable for the analysis of online ratings as they represent two-sided markets that match buyers to sellers and thus lead to reduced scope for opportunistic behavior. We decompose the online ratings by focusing on the customer’s decision-making process in a leading peer-to-peer ridesharing platform. Using data from the leading peer-to-peer ridesharing platform BlaBlaCar, we analyze 17,584 users registered between 2004 and 2014 and their online ratings focusing on the decomposition of the explicit determinants reflecting the variance of online ratings. We find clear evidence to suggest that a driver’s attitude towards music, pets, smoking, and conversation has a significantly positive influence on his received online ratings. However, we also show that the interaction of female drivers and their attitude towards pets has a significantly negative effect on average ratings.
AU - Kaimann, Daniel
ID - 21287
IS - 15
JF - Sustainability
SN - 2071-1050
TI - Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets
VL - 12
ER -
TY - JOUR
AU - Stieglitz, Stefan
AU - Wilms, Konstantin
AU - Mirbabaie, Milad
AU - Hofeditz, Lennart
AU - Brenger, Bela
AU - López, Ania
AU - Rehwald, Stephanie
ID - 21306
JF - PLOS ONE
SN - 1932-6203
TI - When are researchers willing to share their data? – Impacts of values and uncertainty on open data in higher education
ER -
TY - CONF
AU - Hofeditz, L.
AU - Mirbabaie, Milad
AU - Stieglitz, S.
ID - 21315
T2 - Proceedings of the 31st Australasian Conference on Information Systems
TI - Virtually Extended Coworking Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing Through ICT
ER -
TY - CONF
AU - Mirbabaie, Milad
AU - Marx, J.
AU - Braun, L.-M.
AU - Stieglitz, S.
ID - 21316
T2 - Proceedings of the 31st Australasian Conference on Information Systems
TI - Digital Detox – Mitigating Digital Overuse in Times of Remote Work and Social Isolation
ER -
TY - CONF
AU - Marx, J.
AU - Brünker, F.
AU - Mirbabaie, Milad
AU - Hochstrate, E.
ID - 21317
T2 - Proceedings of the 31st Australasian Conference on Information Systems
TI - ‘Conspiracy Machines’ - The Role of Social Bots during the COVID-19 ‘Infodemic’
ER -
TY - CONF
AU - Fromm, J.
AU - Mirbabaie, Milad
AU - Stieglitz, S.
ID - 21318
T2 - Proceedings of the Twenty-Eight European Conference on Information Systems
TI - A Systematic Review of Empirical Affordance Studies: Recommendations for Affordance Research in Information Systems
ER -
TY - CONF
AU - Mirbabaie, Milad
AU - Stieglitz, S.
AU - Lambertz, L.
ID - 21319
T2 - Proceedings of the 15th International Conference on Wirtschaftsinformatik
TI - The Usage of Twitter Data for Early Crisis Detection
ER -
TY - CONF
AU - Brünker, F.
AU - Marx, J.
AU - Ross, B.
AU - Mirbabaie, Milad
AU - Stieglitz, S.
ID - 21320
T2 - Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik
TI - ‘The Tireless Selling-Machine’ – Commercial Deployment of Social Bots during Black Friday Season on Twitter
ER -
TY - CONF
AU - Fromm, J.
AU - Mirbabaie, Milad
AU - Stieglitz, S.
ID - 21321
T2 - Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik
TI - The Effects of Virtual Reality Affordances and Constraints on Negative Group Effects during Brainstorming Sessions
ER -
TY - CONF
AU - Brünker, F.
AU - Wischnewski, M.
AU - Mirbabaie, Milad
AU - Meinert, J.
ID - 21322
T2 - Proceedings of the 51nd Hawaii International Conference on System Sciences
TI - The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter
ER -
TY - JOUR
AB - Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.
AU - Binder, Sebastian
AU - Lorenz, Johannes
ID - 21403
IS - 3
JF - Der Konzern
TI - Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung
VL - 18
ER -
TY - GEN
AB - Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.
AU - Blaufus, Kay
AU - Chirvi, Malte
AU - Huber, Hans-Peter
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
ID - 21406
TI - Tax Misperception and Its Effects on Decision Making - a Literature Review
VL - No. 39
ER -
TY - GEN
AU - Bornemann, Tobias
AU - Schipp, Adrian
AU - Sureth-Sloane, Caren
ID - 21407
TI - 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen
ER -
TY - CHAP
AB - This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest.
AU - Diller, Markus
AU - Lorenz, Johannes
AU - Meier, David
ED - Neufeld, Janis S.
ED - Buscher, Udo
ED - Lasch, Rainer
ED - Möst, Dominik
ED - Schönberger, Jörn
ID - 21408
SN - 978-3-030-48439-2
T2 - Operations Research Proceedings 2019
TI - Tax Avoidance and Social Control
ER -
TY - GEN
AB - European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.
AU - Eberhartinger, Eva
AU - Speitmann, Raffael
AU - Sureth-Sloane, Caren
ID - 21409
TI - Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
VL - #2020-01
ER -
TY - GEN
AB - We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.
AU - Eberhartinger, Eva
AU - Speitmann, Raffael
AU - Sureth-Sloane, Caren
ID - 21410
TI - How Does Trust Affect Concessionary Behavior in Tax Bargaining?
VL - No. 41
ER -
TY - GEN
AB - This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs.
AU - Flagmeier, Vanessa
AU - Müller, Jens
AU - Sureth-Sloane, Caren
ID - 21411
TI - When Do Firms Highlight Their Effective Tax Rate?
VL - No. 37
ER -
TY - JOUR
AU - Heile, Vanessa
AU - Huber, Hans-Peter
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
ID - 21412
IS - 42
JF - Deutsches Steuerrecht
TI - Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung
VL - 58
ER -
TY - GEN
AU - Heile, Vanessa
AU - Huber, Hans-Peter
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
ID - 21414
TI - Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise
ER -
TY - JOUR
AB - This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.
AU - Hoppe, Thomas
ID - 21415
IS - 4
JF - Australian Tax Forum
TI - Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
VL - 35
ER -
TY - GEN
AB - This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.
AU - Hoppe, Thomas
ID - 21416
TI - Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
VL - No. 14
ER -
TY - GEN
AU - Hoppe, Thomas
AU - Schanz, Deborah
AU - Schipp, Adrian
AU - Siegel, Felix
AU - Sturm, Susann
AU - Sureth-Sloane, Caren
ID - 21417
TI - 2018 Global MNC Tax Complexity Survey
ER -
TY - GEN
AB - This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.
AU - Hoppe, Thomas
AU - Schanz, Deborah
AU - Sturm, Susann
AU - Sureth-Sloane, Caren
ID - 21418
TI - Measuring Tax Complexity Across Countries: A Survey Study on MNCs
VL - No. 5
ER -
TY - GEN
AB - This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity.
AU - Hoppe, Thomas
AU - Schanz, Deborah
AU - Sturm, Susann
AU - Sureth-Sloane, Caren
AU - Voget, Johannes
ID - 21419
TI - The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
VL - No. 13
ER -
TY - JOUR
AU - Sureth-Sloane, Caren
ID - 21422
IS - 5
JF - AWV-Informationen
TI - Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
ER -
TY - JOUR
AU - Ortmann, Regina
AU - Pelster, Matthias
AU - Wengerek, Sascha Tobias
ID - 21539
JF - Finance Research Letters
SN - 1544-6123
TI - COVID-19 and investor behavior
ER -
TY - CONF
AU - Kucklick, Jan-Peter
AU - Müller, Oliver
ID - 17348
T2 - Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)
TI - Location, location, location: Satellite image-based real-estate appraisal
ER -
TY - JOUR
AU - Johansson-Pajala, Rose-Marie
AU - Thommes, Kirsten
AU - Hoppe, Julia Amelie
AU - Tuisku, Outi
AU - Hennala, Lea
AU - Pekkarinen, Satu
AU - Melkas, Helina
AU - Gustafsson, Christine
ID - 17361
JF - International Journal of Social Robotics
TI - Care Robot Orientation: What, Who and How? Potential Users` Perceptions
ER -
TY - JOUR
AU - Hoppe, Julia Amelie
AU - Johansson-Pajala, Rose-Marie
AU - Gustafsson, Christine
AU - Melkas, Helinä
AU - Tusku, Outi
AU - Pekkarinen, Satu
AU - Hennala, Lea
ID - 17366
JF - Industrie 4.0 Management
SN - 2364-9208
TI - Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?
VL - 2
ER -
TY - CHAP
AU - Hoppe, Julia Amelie
AU - Johansson-Pajala, Rose-Marie
AU - Gustafsson, Christine
AU - Melkas, Helinä
AU - Tusku, Outi
AU - Pekkarinen, Satu
AU - Hennala, Lea
AU - Thommes, Kirsten
ED - Haltaufderheide, Joschka
ED - Hovemann, Johanna
ED - Vollmann, Jochen
ID - 17367
T2 - Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care
TI - Assistive robots in care: Expectations and perceptions of older people
ER -
TY - CONF
AU - Vorbohle, Christian
AU - Szopinski, Daniel
AU - Kundisch, Dennis
ED - Shishkov, B.
ID - 17368
SN - 978-3-030-52305-3
TI - Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models
VL - 391
ER -
TY - GEN
AB - Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies' future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics.
AU - Wengerek, Sascha Tobias
ID - 17703
KW - event study
KW - international relations
KW - protectionism
KW - strategic trade policy
KW - tariffs
KW - trade conflict
TI - Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict
ER -
TY - JOUR
AU - Ortmann, Regina
AU - Pelster, Matthias
AU - Wengerek, Sascha Tobias
ID - 17730
JF - Finance Research Letters
SN - 1544-6123
TI - COVID-19 and investor behavior
VL - 37
ER -
TY - JOUR
AU - Hasso, Tim
AU - Pelster, Matthias
AU - Breitmayer, Bastian
ID - 19043
JF - Journal of Behavioral and Experimental Finance
SN - 2214-6350
TI - Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks
VL - 28
ER -
TY - GEN
AU - Sievers, Sönke
AU - Keienburg, Georg
AU - Degen, Dominik
AU - Söllner, Tobias
AU - Kashyrkin, Anton
ID - 20873
TI - Alternative Deals Gain Traction
ER -
TY - JOUR
AU - Sievers, Sönke
AU - Degen, Dominik
AU - Kim, Daniel
AU - Kengelbach, Jens
ID - 20874
JF - M&A Review
TI - Downturn M&A: Die Erfolgsstrategie der Stunde?
ER -
TY - JOUR
AU - Hoffmann, Christin
AU - Thommes, Kirsten
ID - 20882
JF - Journal of Economic Behavior & Organization
SN - 0167-2681
TI - Can digital feedback increase employee performance and energy efficiency in firms? Evidence from a field experiment
ER -
TY - JOUR
AB - We experimentally compare the consequences for group cooperation of two decision mechanisms involving the extension of group membership. We analyze an exogenous decision (random draw) and an endogenous decision (made by a particular group member) mechanism to extend a temporary agent’s group membership. Our results reveal that the prospect of group membership extension affects not only the temporary but also the permanent group members’ contributions with an endogenous mechanism.
AU - Grund, Christian
AU - Harbring, Christine
AU - Thommes, Kirsten
AU - Tilkes, Katja Rebecca
ID - 20883
JF - Games
SN - 2073-4336
TI - Decisions on Extending Group Membership—Evidence from a Public Good Experiment
ER -
TY - GEN
AU - Kundisch, Dennis
ID - 22161
TI - Digitale mehrseitige Plattformen – Besser verstehen, wie digitale Plattformen funktionieren
VL - 3
ER -
TY - GEN
AU - Kundisch, Dennis
ID - 22207
TI - Das Technologiedesign umfassend und strukturiert anpassen
VL - 2
ER -