TY - JOUR AU - Kundisch, Dennis AU - Muntermann, J. AU - Oberländer, A. M. AU - Rau, D. AU - Röglinger, M. AU - Schoormann, T. AU - Szopinski, Daniel ID - 23566 IS - 4 JF - Business & Information Systems Engineering TI - An update for taxonomy designers: Methodological guidance from information systems research VL - 64 ER - TY - GEN AU - Laux, Florian AU - Kundisch, Dennis ID - 33884 TI - Judgment or Choice? An Experimental Comparison of Evaluation Approaches for External Crowdvoting ER - TY - JOUR AU - Hoffmann, Christin AU - Thommes, Kirsten ID - 34046 JF - IEEE Transactions on Human-Machine Systems KW - Artificial Intelligence KW - Computer Networks and Communications KW - Computer Science Applications KW - Human-Computer Interaction KW - Signal Processing KW - Control and Systems Engineering KW - Human Factors and Ergonomics SN - 2168-2291 TI - Seizing the Opportunity for Automation—How Traffic Density Determines Truck Drivers' Use of Cruise Control ER - TY - JOUR AB - Deep learning models fuel many modern decision support systems, because they typically provide high predictive performance. Among other domains, deep learning is used in real-estate appraisal, where it allows to extend the analysis from hard facts only (e.g., size, age) to also consider more implicit information about the location or appearance of houses in the form of image data. However, one downside of deep learning models is their intransparent mechanic of decision making, which leads to a trade-off between accuracy and interpretability. This limits their applicability for tasks where a justification of the decision is necessary. Therefore, in this paper, we first combine different perspectives on interpretability into a multi-dimensional framework for a socio-technical perspective on explainable artificial intelligence. Second, we measure the performance gains of using multi-view deep learning which leverages additional image data (satellite images) for real estate appraisal. Third, we propose and test a novel post-hoc explainability method called Grad-Ram. This modified version of Grad-Cam mitigates the intransparency of convolutional neural networks (CNNs) for predicting continuous outcome variables. With this, we try to reduce the accuracy-interpretability trade-off of multi-view deep learning models. Our proposed network architecture outperforms traditional hedonic regression models by 34% in terms of MAE. Furthermore, we find that the used satellite images are the second most important predictor after square feet in our model and that the network learns interpretable patterns about the neighborhood structure and density. AU - Kucklick, Jan-Peter AU - Müller, Oliver ID - 35620 JF - ACM Transactions on Management Information Systems KW - Interpretability KW - Convolutional Neural Network KW - Accuracy-Interpretability Trade-Of KW - Real Estate Appraisal KW - Hedonic Pricing KW - Grad-Ram SN - 2158-656X TI - Tackling the Accuracy–Interpretability Trade-off: Interpretable Deep Learning Models for Satellite Image-based Real Estate Appraisal ER - TY - JOUR AU - Tawiah, Beatrice Baaba ID - 35647 IS - 58 JF - Applied Economics TI - Does education have an impact on patience and risk willingness? VL - 54 ER - TY - JOUR AU - Kengelbach, Jens AU - Keienburg, Georg AU - Söllner, Tobias AU - Wang, Yiran AU - Sievers, Sönke AU - Friedmann, Daniel AU - Nielsen, Jesper ID - 35719 JF - BCG M&A Report 2022 TI - Green Deals Gain Steam ER - TY - JOUR AU - Kengelbach, Jens AU - Friedman, Daniel AU - Keienburg, Georg AU - Degen, Dominik AU - Söllner, Tobias AU - Wang, Yiran AU - Sievers, Sönke ID - 35722 JF - BCG M&A Report 2022 TI - Do Green Deals Create Value? ER - TY - JOUR AB - Abstract Technological developments such as Cloud Computing, the Internet of Things, Big Data and Artificial Intelligence continue to drive the digital transformation of business and society. With the advent of platform-based ecosystems and their potential to address complex challenges, there is a trend towards greater interconnectedness between different stakeholders to co-create services based on the provision and use of data. While previous research on digital transformation mainly focused on digital transformation within organizations, it is of growing importance to understand the implications for digital transformation on different layers (e.g., interorganizational cooperation and platform ecosystems). In particular, the conceptualization and implications of public data spaces and related ecosystems provide promising research opportunities. This special issue contains five papers on the topic of digital transformation and, with the editorial, further contributes by providing an initial conceptualization of public data spaces' potential to foster innovative progress and digital transformation from a management perspective. AU - Beverungen, Daniel AU - Hess, Thomas AU - Köster, Antonia AU - Lehrer, Christiane ID - 35728 IS - 2 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - From private digital platforms to public data spaces: implications for the digital transformation VL - 32 ER - TY - JOUR AB - AbstractWhile the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and interpret the IS discipline’s comprehensive research on platforms—comprising 11,049 papers spanning 44 years of research activity. From a cluster analysis concerning platform concepts’ semantically most similar words, we identify six research streams on platforms, each with their own platform terms. Based on interpreting the identified concepts vis-à-vis the extant research and considering a temporal perspective on the concepts’ application, we present a lexicon of platform concepts, to guide further research on platforms in the IS discipline. Researchers and managers can build on our results to position their work appropriately, applying a specific theoretical perspective on platforms in isolation or combining multiple perspectives to study platform phenomena at a more abstract level. AU - Bartelheimer, Christian AU - zur Heiden, Philipp AU - Lüttenberg, Hedda AU - Beverungen, Daniel ID - 35732 IS - 1 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - Systematizing the lexicon of platforms in information systems: a data-driven study VL - 32 ER - TY - JOUR AB - AbstractBusiness process management (BPM) drives corporate success through effective and efficient processes. In recent decades, knowledge has been accumulated regarding the identification, discovery, analysis, design, implementation, and monitoring of business processes. This includes methods and tools for tackling various kinds of process change such as continuous process improvement, process reengineering, process innovation, and process drift. However, exogenous shocks, which lead to unintentional and radical process change, have been neglected in BPM research although they severely affect an organization’s context, strategy, and business processes. This research note conceptualizes the interplay of exogenous shocks and BPM in terms of the effects that such shocks can have on organizations’ overall process performance over time. On this foundation, related challenges and opportunities for BPM via several rounds of idea generation and consolidation within a diverse team of BPM scholars are identified. The paper discusses findings in light of extant literature from BPM and related disciplines, as well as present avenues for future (BPM) research to invigorate the academic discourse on the topic. AU - Röglinger, Maximilian AU - Plattfaut, Ralf AU - Borghoff, Vincent AU - Kerpedzhiev, Georgi AU - Becker, Jörg AU - Beverungen, Daniel AU - vom Brocke, Jan AU - Van Looy, Amy AU - del-Río-Ortega, Adela AU - Rinderle-Ma, Stefanie AU - Rosemann, Michael AU - Santoro, Flavia Maria AU - Trkman, Peter ID - 35741 IS - 5 JF - Business & Information Systems Engineering KW - Information Systems SN - 2363-7005 TI - Exogenous Shocks and Business Process Management VL - 64 ER - TY - JOUR AB - AbstractWhile the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and interpret the IS discipline’s comprehensive research on platforms—comprising 11,049 papers spanning 44 years of research activity. From a cluster analysis concerning platform concepts’ semantically most similar words, we identify six research streams on platforms, each with their own platform terms. Based on interpreting the identified concepts vis-à-vis the extant research and considering a temporal perspective on the concepts’ application, we present a lexicon of platform concepts, to guide further research on platforms in the IS discipline. Researchers and managers can build on our results to position their work appropriately, applying a specific theoretical perspective on platforms in isolation or combining multiple perspectives to study platform phenomena at a more abstract level. AU - Bartelheimer, Christian AU - zur Heiden, Philipp AU - Lüttenberg, Hedda AU - Beverungen, Daniel ID - 35740 IS - 1 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - Systematizing the lexicon of platforms in information systems: a data-driven study VL - 32 ER - TY - GEN AU - Ebert, Michael AU - Schäfer, Ulrich AU - Schneider, Georg Thomas ID - 35097 SN - 1556-5068 TI - Information Leaks and Voluntary Disclosure ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36961 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 - GEN AU - Beyer, Bianca AU - Flagmeier, Vanessa AU - Kosi, Urska ID - 37070 TI - Does private firms’ disclosure affect public peers’ information environment? ER - TY - GEN AB - This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas. AU - Franke, Benedikt AU - Kosi, Urska AU - Stoczek, Pia ID - 37131 KW - Transparency regulation KW - Corporate bond KW - European market TI - Current developments in the European corporate bond market ER - TY - GEN AB - We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information. AU - Gulenko, Maryna AU - Kohlhase, Saskia AU - Kosi, Urska ID - 37088 KW - Corporate social responsibility KW - Mandatory reporting KW - Non-publicly listed banks KW - Double materiality KW - Stakeholder groups KW - Political influence TI - CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms ER - TY - GEN AB - This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through. AU - Ahlers, Theresa AU - Edossa, Fikir Worku AU - Uckert, Matthias AU - Kosi, Urska ID - 37089 KW - insol database KW - insolvency process KW - Germany KW - court fillings TI - Insolvcency Process in Germany and the insol database: A research Note ER - TY - JOUR AU - Crépellière, Tommy AU - Pelster, Matthias AU - Zeisberger, Stefan ID - 34449 JF - Journal of Financial Markets TI - Arbitrage in the Market for Cryptocurrencies ER - TY - GEN AU - Bas, Sahin ID - 39963 TI - Die Luftfahrt zwischen Liberalisierung und Konsolidierung - eine wettbewerbspolitische Analyse von Low-Cost- und Networkairlines ER - TY - GEN AU - Erdogan, Yeliz ID - 40464 TI - Unternehmenszusammenschlüsse von Supermärkten - eine wettbewerbspolitische Analyse am Beispiel von Edeka und Kaiser's Tengelmann ER - 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 - TY - GEN AU - Fochmann, Martin AU - Heinemann-Heile, Vanessa AU - Huber, Hans-Peter AU - Sureth-Sloane, Caren ID - 35785 SN - 1556-5068 TI - Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects VL - 108 ER - TY - GEN AU - Greil, Stefan AU - Overesch, Michael AU - Rohlfing-Bastian, Anna AU - Schreiber, Ulrich AU - Sureth-Sloane, Caren ID - 35795 SN - 1556-5068 TI - Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing VL - 89 ER - TY - GEN AU - Chen, An AU - Hieber, Peter AU - Sureth-Sloane, Caren ID - 35790 SN - 1556-5068 TI - How Do Tax Certainty Measures Affect Optimal Investment under Cash Flow and Tax Uncertainty? VL - 273 ER - TY - GEN AU - Kuzuoglu, Muhammed Numan ID - 42948 TI - Der Marktplatz von Amazon - Eine wettbewerbspolitische Analyse ER - TY - GEN AU - Sowinski, Olivia ID - 43057 TI - Zu den Auswirkungen von Big Data auf personalisierte Angebote in digitalen Märkten - eine wettbewerbspolitische Analyse ER - TY - GEN AU - Schmidt, Thomas ID - 43056 TI - Zu den Vor- und Nachteilen von Luftfahrtallianzen - Eine wettbewerbspolitische Perspektive auf den Alleingang von Emirates ER - TY - GEN AU - Yeboah, Amoabeng ID - 43059 TI - An Economic Analysis of Mergers and Aquisitions - The case of Facebook and WhatsApp ER - TY - GEN AU - Hensel, Jason ID - 42947 TI - Zu Online-Vergleichsportalen und deren Auswirkungen auf den Markt - Eine wettbewerbspolitische Analyse ER - TY - CONF AU - Meydani, Elnaz AU - Düsing, Christoph AU - Fedrau, Annamaria AU - Trier, Matthias ID - 44072 TI - The “black box” of social commerce platforms-a closer look at users’ activities ER - TY - GEN AB - We study the effects of product differentiation on the bundling incentives of a two-product retailer. Two monopolistic manufacturers each produce a differentiated good. One sells it to both retailers, while the other only supplies a single retailer. Retailers compete in prices. Retail bundling is profitable when the goods are close substitutes. Only then is competition so intense that the retailer uses bundling to relax competition both within and across product markets, despite an aggravation of the double marginalization problem. Our asymmetric market structure arises endogenously for the case of close substitutes. In this case, bundling reduces social welfare. AU - Endres-Fröhlich, Angelika Elfriede AU - Hehenkamp, Burkhard AU - Heinzel, Joachim ID - 44091 KW - Retail bundling KW - upstream market power KW - double marginalization KW - product differentiation TI - The Impact of Product Differentiation on Retail Bundling in a Vertical Market ER -