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 -