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 -
TY - GEN
AU - N., N.
ID - 42326
TI - Manipulation durch Fake-Bewertungen: Einfluss von Such- und Erfahrungsgütern auf das manipulative Verhalten des Verkäufers
ER -
TY - GEN
AU - N., N.
ID - 42322
TI - An Analysis of Coalition Formation Methods to achieve Maximum Social Surplus
ER -
TY - GEN
AU - N., N.
ID - 42324
TI - Die Möglichkeiten der Blockchain-Technologie im Supply Chain Management - eine spieltheoretische Analyse
ER -
TY - GEN
AU - N., N.
ID - 42318
TI - Kindergarten Allocation and the Tradeoff between Stability and Diversity Considerations
ER -
TY - GEN
AU - N., N.
ID - 42319
TI - Effect of the Agent's bargaining positions in the efficiency of matching markets
ER -
TY - GEN
AU - N., N.
ID - 42323
TI - Stabile Zuordnung mit Paaren - Der neue NRMP Algorithmus
ER -
TY - GEN
AU - N., N.
ID - 42320
TI - School choice with reserves and quotas
ER -
TY - GEN
AU - N., N.
ID - 42325
TI - Organisation von Zeitbörsen
ER -
TY - JOUR
AB - We analyse the two-dimensional Nash bargaining solution (NBS) by deploying
the standard labour market negotiations model of McDonald and Solow (1981).
We show that the two-dimensional bargaining problem can be decomposed into two
one-dimensional problems, such that the two solutions together replicate the solution
of the two-dimensional problem if the NBS is applied. The axiom of
Independence of Irrelevant Alternatives is shown to be crucial for this type
of decomposability. This result has significant implications for actual
negotiations because it allows for the decomposition of a multi-dimensional bargaining
problem into one-dimensional problems---and thus helps to facilitate real-world
negotiations.
AU - Haake, Claus-Jochen
AU - Upmann, Thorsten
AU - Duman, Papatya
ID - 30940
IS - 2
JF - Scandinavian Journal of Economics
KW - Labour market negotiations
KW - efficient bargains
KW - Nash bargaining solution
KW - sequential bargaining
KW - restricted bargaining games
TI - Wage Bargaining and Employment Revisited: Separability and Efficiency in Collective Bargaining
VL - 125
ER -
TY - GEN
AU - Chen, An
AU - Hieber, Peter
AU - Sureth-Sloane, Caren
ID - 46047
TI - Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty
VL - 273
ER -
TY - GEN
AU - Dyck, Daniel
AU - Lorenz, Johannes
AU - Sureth-Sloane, Caren
ID - 46048
TI - How Do Tax Technology and Controversy Expertise Affect Tax Disputes?
VL - 101
ER -
TY - JOUR
AU - Liszt-Rohlf, Verena
AU - Wochnik, Markus
AU - Schwabl, Franziska
ID - 45920
IS - 2
JF - Zeitschrift für Berufs- und Wirtschaftspädagogik
KW - Applied Mathematics
KW - General Mathematics
SN - 0172-2875
TI - Alte Fotografien, neue Erkenntnisse
VL - 118
ER -
TY - JOUR
AB - We study the effect of unemployment on cognitive abilities among individuals aged between 50 and 65 in Europe. To this end, we exploit plant closures and use flexible event-study estimations together with an experimentally elicited measure of fluid intelligence, namely word recall. We find that, within a time period of around eight years after the event of unemployment, cognitive abilities only deteriorate marginally — the effects are insignificant both in statistical and economic terms. We do, however, find significant effects of late-career unemployment on the likelihood to leave the labor force, and short-term effects on mental health problems such as depression and sleep problems.
AU - Freise, Diana
AU - Schmitz, Hendrik
AU - Westphal, Matthias
ID - 33458
JF - Journal of Health Economics
TI - Late-Career Unemployment and Cognitive Abilities
VL - 86
ER -
TY - JOUR
AU - Westphal, Matthias
AU - Kamhöfer, Daniel A.
AU - Schmitz, Hendrik
ID - 30235
IS - 646
JF - Economic Journal
TI - Marginal College Wage Premium under Selection into Employment
VL - 132
ER -
TY - GEN
AB - Compulsory schooling reforms are often used to estimate monetary returns to education. Such reforms are unrelated to individual characteristics and preferences and thus arguably able to eliminate selection bias. However, as these reforms affect a large number of individuals in the relevant age groups, they might have spillover effects on individuals not directly affected by the reform. Such spillover effects constitute a problem for identification and estimation of returns to schooling. As they are difficult to address, they are mostly ignored in the empirical literature. I show that the introduction of the compulsory ninth grade in Germany led to a labor supply shock that might have increased wages and employment of individuals who were not directly subject to the reform and were assumed not to be affected in previous research. To investigate in this kinds of spillover effects, I exploit the staggered introduction of the compulsory ninth grade across German federal states in a difference-in-differences approach. Based on large scale register and survey data, I find no evidence for persistent spillover effects for men. For women, however, my results suggest that the labor supply shock resulting from the reform may have led to a persistent increase in employment and wages.
AU - Schiele, Valentin
ID - 46531
KW - Compulsory schooling
KW - Education
KW - Spillover effects
KW - Cohort size
KW - Wages
KW - Employment
TI - Labor market spillover effects of a compulsory schooling reform in Germany
ER -
TY - JOUR
AU - Akalan, R.
AU - Eggert, A.
AU - Böhm, Eva
ID - 46662
IS - 1
JF - Journal of Service Management Research
TI - Strategic emphasis on service-based business models during the corona crisis: Are customer solutions a curse or blessing for manufacturing firms?
VL - 6
ER -
TY - JOUR
AU - Eggert, A.
AU - Harrmann, L.
AU - Böhm, Eva
ID - 46668
JF - EMAC Annual Conference, Budapest, Hungary
TI - Digital technology usage as a driver of servitization paths in manufacturing industries
ER -
TY - CONF
AU - Kessing, K.
AU - Garnefeld, I.
AU - Böhm, Eva
ID - 46669
T2 - EMAC Annual Conference, Budapest, Hungary
TI - Should manufacturers publish online reviews in their own online shops?
ER -
TY - JOUR
AU - Akalan, R.
AU - Böhm, Eva
AU - Eggert, A.
ID - 46661
IS - 3
JF - Journal of Service Management Research
TI - Servitization in the manufacturing industry: Where do we stand? Where do we come from?
VL - 6
ER -
TY - CONF
AU - Grieger, Nicole
AU - Seutter, Janina
AU - Kundisch, Dennis
ID - 31063
T2 - Proceedings of the 28th Americas Conference on Information Systems (AMCIS)
TI - A Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the COVID-19 Pandemic
ER -
TY - JOUR
AU - Müller, Michelle
AU - Neumann, Jürgen
AU - Kundisch, Dennis
ID - 32095
IS - 3
JF - Journal of Management Information Systems
TI - Peer-To-Peer Rentals, Regulatory Policies, And Hosts’ Cost Pass-Throughs
VL - 39
ER -
TY - JOUR
AU - Alavi, Sascha
AU - Böhm, Eva
AU - Habel, Johannes
AU - Wieseke, Jan
AU - Schmitz, Christian
AU - Brüggemann, Felix
ID - 46634
IS - 3
JF - Journal of Product Innovation Management
KW - Management of Technology and Innovation
KW - Strategy and Management
SN - 0737-6782
TI - The ambivalent role of monetary sales incentives in service innovation selling
VL - 39
ER -
TY - JOUR
AB - AbstractIntegrated thinking (IT) is a managerial mindset increasingly discussed in the context of value creation. Through the lens of systems theory, this study examines how the degree to which IT is embedded in a firm's strategy and day‐to‐day business processes is associated with the firm's social and environmental value creation. Using a broad international dataset, we find strong evidence that our measure of IT is positively related to a firm's sustainability performance (SP), which we use to operationalize social and environmental value creation (or erosion). Our results also reveal that the increase in a firm's SP might come at the cost of a short‐term decrease in financial performance (FP). We find no indication, however, that IT induces a trade‐off between SP and long‐term FP. Integrated thinking appears to stipulate long‐term financial value creation instead. We further explore moderating factors within the organizational and institutional context of our sample firms and highlight implications for society, corporate practice, and policymaking.
AU - Reimsbach, Daniel
AU - Braam, Geert
ID - 47920
IS - 1
JF - Business Strategy and the Environment
KW - Management
KW - Monitoring
KW - Policy and Law
KW - Strategy and Management
KW - Geography
KW - Planning and Development
KW - Business and International Management
SN - 0964-4733
TI - Creating social and environmental value through integrated thinking: International evidence
VL - 32
ER -
TY - JOUR
AB - In this paper new semiparametric generalized autoregressive conditional heteroscedasticity (GARCH) models with long memory are introduced. A multiplicative decomposition of the volatility into a conditional component and an unconditional component is assumed. The estimation of the latter is carried out by means of a data-driven local polynomial smoother. According to the revised recommendations by the Basel Committee on Banking Supervision to measure market risk in the banks’ trading books, these new semiparametric GARCH models are applied to obtain rolling one-step ahead forecasts for the value-at-risk and expected shortfall (ES) for market risk assets. Standard regulatory traffic-light tests and a newly introduced traffic-light test for the ES are carried out for all models. In addition, model performance is assessed via a recently introduced model selection criterion. The practical relevance of our proposal is demonstrated by a comparative study. Our results indicate that semiparametric long-memory GARCH models are a meaningful substitute for their conventional, parametric counterparts.
AU - Letmathe, Sebastian
AU - Feng, Yuanhua
AU - Uhde, André
ID - 35992
IS - 2
JF - Journal of Risk
KW - long memory
KW - generalized autoregressive conditional heteroscedasticity (GARCH) models
KW - value-at-risk (VaR)
KW - expected shortfall (ES)
KW - traffic-light test
KW - backtesting
TI - Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall
VL - 25
ER -
TY - JOUR
AU - Krebs, Benjamin
AU - Kabst, Rüdiger
ID - 49095
JF - PERSONALquartely
TI - Erfolgreiches People Management in KMU und Start-ups
VL - 4
ER -
TY - CHAP
AU - Rebert, Tobias
AU - Tomin, Slawa
AU - Wach, Bernhard
AU - Kabst, Rüdiger
ID - 49104
SN - 9783662641019
T2 - Intrapreneurship
TI - Methodenverliebt am Markt vorbei?
ER -
TY - JOUR
AU - Radermacher, Katharina
AU - Herdejürgen, Enja Marie
ID - 42782
IS - 1/2022
JF - PERSONALquarterly
TI - Erkenntnisse aus Arbeitgeberbewertungen – Potenzial von Atmosphäre und Arbeitsplätzen.
ER -
TY - JOUR
AB - In this paper, we apply imprinting theory to examine how institutional transformation substantially influences perceptions of corruption that we argue to be incorporated to a varying extent in organizations founded in that period. For this purpose, we compare the effect of a sudden shock (dissolution of the Soviet Union) on the managers' present perceptions to that of a steady transition (EU accession). We consult the 5th round of the Business Environment and Enterprise Performance Survey from 2012 to 2014 analyzing 4715 interviews with managers of organizations from twelve Central and Eastern European countries. Our results reveal striking differences in the present perception of corruption for organizations founded immediately before and immediately after these institutional transitions. The study's results contribute to the research on imprinting theory regarding the relationship between organizations and institutional conditions that constitutes a lasting effect on organizational structures. Thus, applying an institutional perspective that considers less stable periods for organizations yields a promising avenue in research on organizational behavior.
AU - Auer, Thorsten Fabian
AU - Knorr, Karin
AU - Thommes, Kirsten
ID - 34281
IS - 2
JF - Business Ethics, the Environment & Responsibility
KW - Central and Eastern Europe
KW - corruption
KW - imprinting theory
KW - institutional transformation
KW - shock-imprinting
SN - 2694-6416
TI - Long‐term effects of institutional conditions on perceived corruption – A study on organizational imprinting in post‐communist countries
VL - 32
ER -
TY - JOUR
AB - According to the German Rectors’ Conference (HRK), German higher education teaching fails to
meet the demand to integrate competence-oriented learning objectives. Despite a wide-ranging debate on the use of learning objectives, empirical research on their effectiveness is scarce. The present study uses the features of digital teaching platforms to investigate the perception and effectiveness of learning objectives applying a randomised controlled experiment followed by a survey in a course for undergraduate economics students (N = 30). Controlling group preconditions and the treatment effect allows to draw conclusions about the different learning outcomes of the student groups. The specification of behaviour-oriented learning objectives in the online course system leads to significantly better performance in the treatment group. A stronger perception of the learning objectives in the treatment group supports this effect that remains significant in a regression analysis. Thus, the study provides an empirical justification to integrate learning objectives in university teaching.
AU - Auer, Thorsten Fabian
ID - 44529
IS - 1
JF - die hochschullehre
KW - learning objectives
KW - academic performance
KW - perception
KW - teaching methods
KW - experiment
SN - 2199-8825
TI - Die Wirksamkeit von Lernzielen für Studienleistungen – eine experimentelle Studie
VL - 8
ER -
TY - CONF
AB - Manufacturing companies are challenged to make the increasingly complex work processes equally manageable for all employees to prevent an impending loss of competence. In this contribution, an intelligent assistance system is proposed enabling employees to help themselves in the workplace and provide them with competence-related support. This results in increasing the short- and long-term efficiency of problem solving in companies.
AU - Deppe, Sahar
AU - Brandt, Lukas
AU - Brünninghaus, Marc
AU - Papenkordt, Jörg
AU - Heindorf, Stefan
AU - Tschirner-Vinke, Gudrun
ID - 33957
KW - Assistance system
KW - Knowledge graph
KW - Information retrieval
KW - Neural networks
KW - AR
TI - AI-Based Assistance System for Manufacturing
ER -