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 -