TY - GEN AU - Perampalam, Abirame ID - 40468 TI - Zum Potenzial von Kryptowährungen. Eine ökonomische Analyse zu den Chancen und Risiken digitaler Währungen ER - TY - GEN AU - Nassar, Hamza ID - 40467 TI - Mergers on digital markets - An economic analysis ER - TY - GEN AU - Sureth-Sloane, Caren ID - 35775 TI - Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können ER - TY - GEN AU - Sarsar, Abdelmajid ID - 40469 TI - Monopolbildung im Zuge der Globalisierung und Digitalisierung der GAFA-Unternehmen (Google, Amazon, Facebook, Apple) - eine wettbewerbspolitische Analyse ER - TY - GEN AU - Bas, Mikail ID - 40474 TI - Kartelle und technischen Absprachen zur Forschung und Entwicklung - Eine wettbewerbspolitische Analyse anhand der Automobilindustrie ER - TY - GEN AU - Vikue, Baribuma Lucy ID - 40472 TI - Blockchain Technology and the Internet of Thing-Risks and Chances for Supply Chains ER - TY - GEN AU - Taskin, Ibrahim ID - 40471 TI - Die Fusion von Kaiser's Tengelmann und EDEKA - eine wettbewerbspolitische Analyse ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36083 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems KW - Self-Tracking KW - User Behaviour KW - Discontinuance SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36960 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - CONF AU - Meydani, Elnaz AU - Düsing, Christoph AU - Trier, Matthias ID - 36084 T2 - Wirtschaftsinformatik 2022 Proceedings TI - The Black Box of Social Commerce Platforms - A Closer Look at Users’ Activities ER - TY - GEN AU - Ortmann, Regina AU - Schindler, Dirk ID - 41182 TI - Income Shifting and Management Incentives ER - TY - CONF AU - Sven, Weinzierl AU - Bartelheimer, Christian AU - Zilker, Sandra AU - Beverungen, Daniel AU - Matzner, Martin ID - 41487 T2 - Proceedings of the 26th Pacific Asia Conference on Information Systems (PACIS) TI - A Method for Predicting Workarounds in Business Processes ER - TY - CHAP AU - Klein, M. AU - Kundisch, Dennis AU - Stummer, C. ED - Corsten, H. ED - Roth, S. ID - 21586 T2 - Handbuch Digitalisierung TI - Feeless Micropayments and Their Impact on Business Models ER - TY - JOUR 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 128 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 - 21405 IS - 1 JF - European Accounting Review TI - Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model VL - 31 ER - TY - GEN AU - Dubbert, Annika ID - 42525 TI - Marktmissbrauch in Online-Märkten und die Herausforderungen für die Wettbewerbsbehörden - eine wettbewerbspolitische Betrachtung ER - TY - GEN AU - Miftari, Ardita ID - 42526 TI - Zur Bekämpfung von Marktmachtmissbrauch in digitalen Märkten – Wettbewerbspolitische Maßnahmen im Vergleich ER - TY - GEN AU - Minhaj, Noor ID - 42527 TI - Of the efficacy of competition law in dealing with challenges of digital markets - Selected cases of Facebook ER - TY - GEN AU - Rayhan, Md. Sashi ID - 42528 TI - On the Efficacy of EU Competition Policy in the Context of Big Data ER - TY - GEN AU - Busch, Anna Lisa ID - 42524 TI - On the privatization of hospitals - The case of Germany ER - TY - CONF AB - Now accounting for more than 80% of a firm's worth, brands have become essential assets for modern organizations. However, methods and techniques for the monetary valuation of brands are still under-researched. Hence, the objective of this study is to evaluate the utility of explanatory statistical models and machine learning approaches for explaining and predicting brand value. Drawing upon the case of the most valuable English football brands during the 2016/17 to 2020/21 seasons, we demonstrate how to operationalize Aaker's (1991) theoretical brand equity framework to collect meaningful qualitative and quantitative feature sets. Our explanatory models can explain up to 77% of the variation in brand valuations across all clubs and seasons, while our predictive approach can predict out-of-sample observations with a mean absolute percentage error (MAPE) of 14%. Future research can build upon our results to develop domain-specific brand valuation methods while enabling managers to make better-informed investment decisions. AU - Caron, Matthew AU - Bartelheimer, Christian AU - Müller, Oliver ID - 41486 T2 - Proceeding of the 28th Americas Conference on Information Systems (AMCIS) TI - Towards a Reliable & Transparent Approach to Data-Driven Brand Valuation ER -