---
_id: '50437'
abstract:
- lang: eng
text: The humanitarian crisis resulting from the Russian invasion of Ukraine has
led to millions of displaced individuals across Europe. Addressing the evolving
needs of these refugees is crucial for hosting countries and humanitarian organizations.
This study leverages social media analytics to supplement traditional surveys,
providing real-time insights into refugee needs by analyzing over two million
messages from Telegram, a vital platform for Ukrainian refugees in Germany. We
employ Natural Language Processing techniques, including language identification,
sentiment analysis, and topic modeling, to identify well-defined topic clusters
such as housing, financial and legal assistance, language courses, job market
access, and medical needs. Our findings also reveal changes in topic occurrence
and nature over time. To support practitioners, we introduce an interactive web-based
dashboard for continuous analysis of refugee needs.
author:
- first_name: Raphael
full_name: Reimann, Raphael
last_name: Reimann
- first_name: Matthew
full_name: Caron, Matthew
id: '60721'
last_name: Caron
citation:
ama: 'Reimann R, Caron M. Analyzing the Needs of Ukrainian Refugees on Telegram
in Real-Time: A Machine Learning Approach. In: Wirtschaftsinformatik. ;
2023.'
apa: 'Reimann, R., & Caron, M. (2023). Analyzing the Needs of Ukrainian Refugees
on Telegram in Real-Time: A Machine Learning Approach. Wirtschaftsinformatik.
Wirtschaftsinformatik, Paderborn, Germany.'
bibtex: '@inproceedings{Reimann_Caron_2023, title={Analyzing the Needs of Ukrainian
Refugees on Telegram in Real-Time: A Machine Learning Approach}, booktitle={Wirtschaftsinformatik},
author={Reimann, Raphael and Caron, Matthew}, year={2023} }'
chicago: 'Reimann, Raphael, and Matthew Caron. “Analyzing the Needs of Ukrainian
Refugees on Telegram in Real-Time: A Machine Learning Approach.” In Wirtschaftsinformatik,
2023.'
ieee: 'R. Reimann and M. Caron, “Analyzing the Needs of Ukrainian Refugees on Telegram
in Real-Time: A Machine Learning Approach,” presented at the Wirtschaftsinformatik,
Paderborn, Germany, 2023.'
mla: 'Reimann, Raphael, and Matthew Caron. “Analyzing the Needs of Ukrainian Refugees
on Telegram in Real-Time: A Machine Learning Approach.” Wirtschaftsinformatik,
2023.'
short: 'R. Reimann, M. Caron, in: Wirtschaftsinformatik, 2023.'
conference:
end_date: 2023-09-21
location: Paderborn, Germany
name: Wirtschaftsinformatik
start_date: 2023-09-18
date_created: 2024-01-10T15:15:19Z
date_updated: 2024-01-10T15:20:13Z
department:
- _id: '196'
language:
- iso: eng
main_file_link:
- url: https://aisel.aisnet.org/wi2023/100/
publication: Wirtschaftsinformatik
publication_status: published
status: public
title: 'Analyzing the Needs of Ukrainian Refugees on Telegram in Real-Time: A Machine
Learning Approach'
type: conference
user_id: '60721'
year: '2023'
...
---
_id: '48335'
author:
- first_name: Lukas
full_name: Knorr, Lukas
id: '90391'
last_name: Knorr
- first_name: André
full_name: Jungeilges, André
id: '45189'
last_name: Jungeilges
- first_name: Florian
full_name: Pfeifer, Florian
id: '22717'
last_name: Pfeifer
- first_name: Sascha Christian
full_name: Burmeister, Sascha Christian
id: '32685'
last_name: Burmeister
orcid: 0000-0001-6679-0453
- first_name: Henning
full_name: Meschede, Henning
id: '86954'
last_name: Meschede
orcid: 0000-0002-1538-089X
citation:
ama: Knorr L, Jungeilges A, Pfeifer F, Burmeister SC, Meschede H. Regenerative
Energien für einen effizienten Betrieb von Presshärtelinien. 4. Aachener Ofenbau-
und Thermoprozess-Kolloquium; 2023.
apa: Knorr, L., Jungeilges, A., Pfeifer, F., Burmeister, S. C., & Meschede,
H. (2023). Regenerative Energien für einen effizienten Betrieb von Presshärtelinien.
4. Aachener Ofenbau- und Thermoprozess-Kolloquium.
bibtex: '@book{Knorr_Jungeilges_Pfeifer_Burmeister_Meschede_2023, place={Aachen},
title={Regenerative Energien für einen effizienten Betrieb von Presshärtelinien},
publisher={4. Aachener Ofenbau- und Thermoprozess-Kolloquium}, author={Knorr,
Lukas and Jungeilges, André and Pfeifer, Florian and Burmeister, Sascha Christian
and Meschede, Henning}, year={2023} }'
chicago: 'Knorr, Lukas, André Jungeilges, Florian Pfeifer, Sascha Christian Burmeister,
and Henning Meschede. Regenerative Energien für einen effizienten Betrieb von
Presshärtelinien. Aachen: 4. Aachener Ofenbau- und Thermoprozess-Kolloquium,
2023.'
ieee: 'L. Knorr, A. Jungeilges, F. Pfeifer, S. C. Burmeister, and H. Meschede, Regenerative
Energien für einen effizienten Betrieb von Presshärtelinien. Aachen: 4. Aachener
Ofenbau- und Thermoprozess-Kolloquium, 2023.'
mla: Knorr, Lukas, et al. Regenerative Energien für einen effizienten Betrieb
von Presshärtelinien. 4. Aachener Ofenbau- und Thermoprozess-Kolloquium, 2023.
short: L. Knorr, A. Jungeilges, F. Pfeifer, S.C. Burmeister, H. Meschede, Regenerative
Energien für einen effizienten Betrieb von Presshärtelinien, 4. Aachener Ofenbau-
und Thermoprozess-Kolloquium, Aachen, 2023.
date_created: 2023-10-19T10:34:14Z
date_updated: 2024-01-11T09:05:19Z
department:
- _id: '644'
- _id: '149'
- _id: '277'
- _id: '321'
language:
- iso: ger
place: Aachen
publisher: 4. Aachener Ofenbau- und Thermoprozess-Kolloquium
status: public
title: Regenerative Energien für einen effizienten Betrieb von Presshärtelinien
type: misc
user_id: '45189'
year: '2023'
...
---
_id: '37058'
abstract:
- lang: eng
text: "Digital technologies have made the line of visibility more transparent, enabling
customers to get deeper insights into an organization’s core operations than ever
before. This creates new challenges for organizations trying to consistently deliver
high-quality customer experiences. In this paper we conduct an empirical analysis
of customers’ preferences and their willingness-to-pay for different degrees of
process transparency, using the example of digitally-enabled business-to-customer
delivery services. Applying conjoint analysis, we quantify customers’ preferences
and willingness-to-pay for different service attributes and levels. Our contributions
are two-fold: For research, we provide empirical measurements of customers’ preferences
and their willingness-to-pay for process transparency, suggesting that more is
not always better. Additionally, we provide a blueprint of how conjoint analysis
can be applied to study design decisions regarding changing an organization’s
digital line of visibility. For practice, our findings enable service managers
to make decisions about process transparency and establishing different levels
of service quality.\r\n"
author:
- first_name: Katharina
full_name: Brennig, Katharina
id: '51905'
last_name: Brennig
- first_name: Oliver
full_name: Müller, Oliver
id: '72849'
last_name: Müller
citation:
ama: 'Brennig K, Müller O. More Isn’t Always Better – Measuring Customers’ Preferences
for Digital Process Transparency. In: Hawaii International Conference on System
Sciences. ; 2023.'
apa: Brennig, K., & Müller, O. (2023). More Isn’t Always Better – Measuring
Customers’ Preferences for Digital Process Transparency. Hawaii International
Conference on System Sciences. 56th Hawaii International Conference on System
Sciences, Lāhainā.
bibtex: '@inproceedings{Brennig_Müller_2023, title={More Isn’t Always Better – Measuring
Customers’ Preferences for Digital Process Transparency}, booktitle={Hawaii International
Conference on System Sciences}, author={Brennig, Katharina and Müller, Oliver},
year={2023} }'
chicago: Brennig, Katharina, and Oliver Müller. “More Isn’t Always Better – Measuring
Customers’ Preferences for Digital Process Transparency.” In Hawaii International
Conference on System Sciences, 2023.
ieee: K. Brennig and O. Müller, “More Isn’t Always Better – Measuring Customers’
Preferences for Digital Process Transparency,” presented at the 56th Hawaii International
Conference on System Sciences, Lāhainā, 2023.
mla: Brennig, Katharina, and Oliver Müller. “More Isn’t Always Better – Measuring
Customers’ Preferences for Digital Process Transparency.” Hawaii International
Conference on System Sciences, 2023.
short: 'K. Brennig, O. Müller, in: Hawaii International Conference on System Sciences,
2023.'
conference:
end_date: '20230106'
location: Lāhainā
name: ' 56th Hawaii International Conference on System Sciences'
start_date: '20230103'
date_created: 2023-01-17T11:34:56Z
date_updated: 2024-01-11T11:21:28Z
department:
- _id: '196'
has_accepted_license: '1'
keyword:
- Digital Services
- Line of Visibility
- Process Transparency
- Customer Preferences
- Conjoint Analysis
language:
- iso: eng
publication: Hawaii International Conference on System Sciences
publication_identifier:
unknown:
- 978-0-9981331-6-4
publication_status: published
status: public
title: More Isn’t Always Better – Measuring Customers’ Preferences for Digital Process
Transparency
type: conference
user_id: '51905'
year: '2023'
...
---
_id: '50459'
abstract:
- lang: eng
text: Organizations employ process mining to discover, check, or enhance process
models based on data from information systems to improve business processes. Even
though process mining is increasingly relevant in academia and organizations,
achieving process mining excellence and generating business value through its
application is elusive. Maturity models can help to manage interdisciplinary teams
in their efforts to plan, implement, and manage process mining in organizations.
However, while numerous maturity models on business process management (BPM) are
available, recent calls for process mining maturity models indicate a gap in the
current knowledge base. We systematically design and develop a comprehensive process
mining maturity model that consists of five factors comprising 23 elements, which
organizations need to develop to apply process mining sustainably and successfully.
We contribute to the knowledge base by the exaptation of existing BPM maturity
models, and validate our model through its application to a real-world scenario.
author:
- first_name: Jonathan
full_name: Brock, Jonathan
last_name: Brock
- first_name: Bernd
full_name: Löhr, Bernd
id: '56760'
last_name: Löhr
- first_name: Katharina
full_name: Brennig, Katharina
id: '51905'
last_name: Brennig
- first_name: Thilo
full_name: Seger, Thilo
last_name: Seger
- first_name: Christian
full_name: Bartelheimer, Christian
id: '49160'
last_name: Bartelheimer
- first_name: Sebastian
full_name: von Enzberg, Sebastian
last_name: von Enzberg
- first_name: Arno
full_name: Kühn, Arno
last_name: Kühn
- first_name: Roman
full_name: Dumitrescu, Roman
last_name: Dumitrescu
citation:
ama: 'Brock J, Löhr B, Brennig K, et al. A Process Mining Maturity Model: Enabling
Organizations to Assess and Improve their Process Mining Activities. In: European
Conference on Information Systems. ; 2023.'
apa: 'Brock, J., Löhr, B., Brennig, K., Seger, T., Bartelheimer, C., von Enzberg,
S., Kühn, A., & Dumitrescu, R. (2023). A Process Mining Maturity Model: Enabling
Organizations to Assess and Improve their Process Mining Activities. European
Conference on Information Systems.'
bibtex: '@inproceedings{Brock_Löhr_Brennig_Seger_Bartelheimer_von Enzberg_Kühn_Dumitrescu_2023,
title={A Process Mining Maturity Model: Enabling Organizations to Assess and Improve
their Process Mining Activities}, booktitle={European Conference on Information
Systems}, author={Brock, Jonathan and Löhr, Bernd and Brennig, Katharina and Seger,
Thilo and Bartelheimer, Christian and von Enzberg, Sebastian and Kühn, Arno and
Dumitrescu, Roman}, year={2023} }'
chicago: 'Brock, Jonathan, Bernd Löhr, Katharina Brennig, Thilo Seger, Christian
Bartelheimer, Sebastian von Enzberg, Arno Kühn, and Roman Dumitrescu. “A Process
Mining Maturity Model: Enabling Organizations to Assess and Improve Their Process
Mining Activities.” In European Conference on Information Systems, 2023.'
ieee: 'J. Brock et al., “A Process Mining Maturity Model: Enabling Organizations
to Assess and Improve their Process Mining Activities,” 2023.'
mla: 'Brock, Jonathan, et al. “A Process Mining Maturity Model: Enabling Organizations
to Assess and Improve Their Process Mining Activities.” European Conference
on Information Systems, 2023.'
short: 'J. Brock, B. Löhr, K. Brennig, T. Seger, C. Bartelheimer, S. von Enzberg,
A. Kühn, R. Dumitrescu, in: European Conference on Information Systems, 2023.'
date_created: 2024-01-11T11:32:42Z
date_updated: 2024-01-11T11:33:45Z
department:
- _id: '196'
language:
- iso: eng
publication: European Conference on Information Systems
status: public
title: 'A Process Mining Maturity Model: Enabling Organizations to Assess and Improve
their Process Mining Activities'
type: conference
user_id: '51905'
year: '2023'
...
---
_id: '50450'
author:
- first_name: Katharina
full_name: Brennig, Katharina
id: '51905'
last_name: Brennig
- first_name: Kay
full_name: Benkert, Kay
last_name: Benkert
- first_name: Bernd
full_name: Löhr, Bernd
id: '56760'
last_name: Löhr
- first_name: Oliver
full_name: Müller, Oliver
id: '72849'
last_name: Müller
citation:
ama: 'Brennig K, Benkert K, Löhr B, Müller O. Text-Aware Predictive Process Monitoring
of Knowledge-Intensive Processes: Does Control Flow Matter? In: Business Process
Management Workshops. ; 2023. doi:10.1007/978-3-031-50974-2_33'
apa: 'Brennig, K., Benkert, K., Löhr, B., & Müller, O. (2023). Text-Aware Predictive
Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter?
In Business Process Management Workshops. https://doi.org/10.1007/978-3-031-50974-2_33'
bibtex: '@inbook{Brennig_Benkert_Löhr_Müller_2023, title={Text-Aware Predictive
Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter?},
DOI={10.1007/978-3-031-50974-2_33},
booktitle={Business Process Management Workshops}, author={Brennig, Katharina
and Benkert, Kay and Löhr, Bernd and Müller, Oliver}, year={2023} }'
chicago: 'Brennig, Katharina, Kay Benkert, Bernd Löhr, and Oliver Müller. “Text-Aware
Predictive Process Monitoring of Knowledge-Intensive Processes: Does Control Flow
Matter?” In Business Process Management Workshops, 2023. https://doi.org/10.1007/978-3-031-50974-2_33.'
ieee: 'K. Brennig, K. Benkert, B. Löhr, and O. Müller, “Text-Aware Predictive Process
Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter?,” in Business
Process Management Workshops, 2023.'
mla: 'Brennig, Katharina, et al. “Text-Aware Predictive Process Monitoring of Knowledge-Intensive
Processes: Does Control Flow Matter?” Business Process Management Workshops,
2023, doi:10.1007/978-3-031-50974-2_33.'
short: 'K. Brennig, K. Benkert, B. Löhr, O. Müller, in: Business Process Management
Workshops, 2023.'
date_created: 2024-01-11T09:26:05Z
date_updated: 2024-01-11T11:22:35Z
department:
- _id: '196'
doi: 10.1007/978-3-031-50974-2_33
language:
- iso: eng
publication: Business Process Management Workshops
publication_identifier:
isbn:
- '9783031509735'
- '9783031509742'
issn:
- 1865-1348
- 1865-1356
publication_status: published
status: public
title: 'Text-Aware Predictive Process Monitoring of Knowledge-Intensive Processes:
Does Control Flow Matter?'
type: book_chapter
user_id: '51905'
year: '2023'
...
---
_id: '50461'
author:
- first_name: Y.
full_name: Yahyaoui, Y.
last_name: Yahyaoui
- first_name: E.A.
full_name: Jakob, E.A.
last_name: Jakob
- first_name: Holger
full_name: Steinmetz, Holger
last_name: Steinmetz
- first_name: M.C.
full_name: Wehner, M.C.
last_name: Wehner
- first_name: R.
full_name: Isidor, R.
last_name: Isidor
- first_name: Rüdiger
full_name: Kabst, Rüdiger
id: '42362'
last_name: Kabst
citation:
ama: Yahyaoui Y, Jakob EA, Steinmetz H, Wehner MC, Isidor R, Kabst R. The Equivocal
Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence
External Perceptions. Nonprofit Management & Leadership. 2023;33(4):755-781.
apa: Yahyaoui, Y., Jakob, E. A., Steinmetz, H., Wehner, M. C., Isidor, R., &
Kabst, R. (2023). The Equivocal Image of Young Social Enterprises - How Self-
vs. Other-Oriented Values Influence External Perceptions. Nonprofit Management
& Leadership, 33(4), 755–781.
bibtex: '@article{Yahyaoui_Jakob_Steinmetz_Wehner_Isidor_Kabst_2023, title={The
Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values
Influence External Perceptions}, volume={33}, number={4}, journal={Nonprofit Management
& Leadership}, author={Yahyaoui, Y. and Jakob, E.A. and Steinmetz, Holger
and Wehner, M.C. and Isidor, R. and Kabst, Rüdiger}, year={2023}, pages={755–781}
}'
chicago: 'Yahyaoui, Y., E.A. Jakob, Holger Steinmetz, M.C. Wehner, R. Isidor, and
Rüdiger Kabst. “The Equivocal Image of Young Social Enterprises - How Self- vs.
Other-Oriented Values Influence External Perceptions.” Nonprofit Management
& Leadership 33, no. 4 (2023): 755–81.'
ieee: Y. Yahyaoui, E. A. Jakob, H. Steinmetz, M. C. Wehner, R. Isidor, and R. Kabst,
“The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented
Values Influence External Perceptions,” Nonprofit Management & Leadership,
vol. 33, no. 4, pp. 755–781, 2023.
mla: Yahyaoui, Y., et al. “The Equivocal Image of Young Social Enterprises - How
Self- vs. Other-Oriented Values Influence External Perceptions.” Nonprofit
Management & Leadership, vol. 33, no. 4, 2023, pp. 755–81.
short: Y. Yahyaoui, E.A. Jakob, H. Steinmetz, M.C. Wehner, R. Isidor, R. Kabst,
Nonprofit Management & Leadership 33 (2023) 755–781.
date_created: 2024-01-11T14:36:43Z
date_updated: 2024-01-11T14:36:56Z
department:
- _id: '371'
intvolume: ' 33'
issue: '4'
language:
- iso: eng
page: 755-781
publication: Nonprofit Management & Leadership
status: public
title: The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented
Values Influence External Perceptions
type: journal_article
user_id: '100439'
volume: 33
year: '2023'
...
---
_id: '48280'
author:
- first_name: Christian
full_name: Schütze, Christian
last_name: Schütze
- first_name: Olesja
full_name: Lammert, Olesja
id: '47384'
last_name: Lammert
- first_name: Birte
full_name: Richter, Birte
last_name: Richter
- first_name: Kirsten
full_name: Thommes, Kirsten
id: '72497'
last_name: Thommes
- first_name: Britta
full_name: Wrede, Britta
last_name: Wrede
citation:
ama: 'Schütze C, Lammert O, Richter B, Thommes K, Wrede B. Emotional Debiasing Explanations
for Decisions in HCI. In: Artificial Intelligence in HCI. ; 2023. doi:10.1007/978-3-031-35891-3_20'
apa: Schütze, C., Lammert, O., Richter, B., Thommes, K., & Wrede, B. (2023).
Emotional Debiasing Explanations for Decisions in HCI. Artificial Intelligence
in HCI. https://doi.org/10.1007/978-3-031-35891-3_20
bibtex: '@inproceedings{Schütze_Lammert_Richter_Thommes_Wrede_2023, title={Emotional
Debiasing Explanations for Decisions in HCI}, DOI={10.1007/978-3-031-35891-3_20},
booktitle={Artificial Intelligence in HCI}, author={Schütze, Christian and Lammert,
Olesja and Richter, Birte and Thommes, Kirsten and Wrede, Britta}, year={2023}
}'
chicago: Schütze, Christian, Olesja Lammert, Birte Richter, Kirsten Thommes, and
Britta Wrede. “Emotional Debiasing Explanations for Decisions in HCI.” In Artificial
Intelligence in HCI, 2023. https://doi.org/10.1007/978-3-031-35891-3_20.
ieee: 'C. Schütze, O. Lammert, B. Richter, K. Thommes, and B. Wrede, “Emotional
Debiasing Explanations for Decisions in HCI,” 2023, doi: 10.1007/978-3-031-35891-3_20.'
mla: Schütze, Christian, et al. “Emotional Debiasing Explanations for Decisions
in HCI.” Artificial Intelligence in HCI, 2023, doi:10.1007/978-3-031-35891-3_20.
short: 'C. Schütze, O. Lammert, B. Richter, K. Thommes, B. Wrede, in: Artificial
Intelligence in HCI, 2023.'
date_created: 2023-10-19T07:42:33Z
date_updated: 2024-01-29T13:06:03Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-3-031-35891-3_20
language:
- iso: eng
project:
- _id: '113'
name: 'TRR 318 - A3: TRR 318 - Subproject A3'
publication: Artificial Intelligence in HCI
status: public
title: Emotional Debiasing Explanations for Decisions in HCI
type: conference
user_id: '47384'
year: '2023'
...
---
_id: '50978'
author:
- first_name: K.
full_name: Küpper, K.
last_name: Küpper
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
citation:
ama: 'Küpper K, Garnefeld I, Steinhoff L. Evaluation of product testing programs
as an effective marketing tool - Negative and positive effects of rejections in
product testing programs. In: Proceedings of the 52nd European Marketing Academy
Conference (EMAC); 2023.'
apa: Küpper, K., Garnefeld, I., & Steinhoff, L. (2023). Evaluation of product
testing programs as an effective marketing tool - Negative and positive effects
of rejections in product testing programs.
bibtex: '@inproceedings{Küpper_Garnefeld_Steinhoff_2023, place={Odense}, title={Evaluation
of product testing programs as an effective marketing tool - Negative and positive
effects of rejections in product testing programs}, publisher={Proceedings of
the 52nd European Marketing Academy Conference (EMAC)}, author={Küpper, K. and
Garnefeld, I. and Steinhoff, Lena}, year={2023} }'
chicago: 'Küpper, K., I. Garnefeld, and Lena Steinhoff. “Evaluation of Product Testing
Programs as an Effective Marketing Tool - Negative and Positive Effects of Rejections
in Product Testing Programs.” Odense: Proceedings of the 52nd European Marketing
Academy Conference (EMAC), 2023.'
ieee: K. Küpper, I. Garnefeld, and L. Steinhoff, “Evaluation of product testing
programs as an effective marketing tool - Negative and positive effects of rejections
in product testing programs,” 2023.
mla: Küpper, K., et al. Evaluation of Product Testing Programs as an Effective
Marketing Tool - Negative and Positive Effects of Rejections in Product Testing
Programs. Proceedings of the 52nd European Marketing Academy Conference (EMAC),
2023.
short: 'K. Küpper, I. Garnefeld, L. Steinhoff, in: Proceedings of the 52nd European
Marketing Academy Conference (EMAC), Odense, 2023.'
date_created: 2024-01-29T13:14:04Z
date_updated: 2024-01-29T13:14:07Z
department:
- _id: '733'
language:
- iso: eng
place: Odense
publisher: Proceedings of the 52nd European Marketing Academy Conference (EMAC)
status: public
title: Evaluation of product testing programs as an effective marketing tool - Negative
and positive effects of rejections in product testing programs
type: conference
user_id: '68445'
year: '2023'
...
---
_id: '50975'
author:
- first_name: B.
full_name: Alberternst, B.
last_name: Alberternst
- first_name: M.
full_name: Giesler, M.
last_name: Giesler
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
citation:
ama: 'Alberternst B, Giesler M, Steinhoff L. The Consumerization of Care: How Capitalism
Is Co-Opting Solidarity. In: 2023 AMA Winter Marketing Educators’ Conference Proceedings;
2023.'
apa: 'Alberternst, B., Giesler, M., & Steinhoff, L. (2023). The Consumerization
of Care: How Capitalism Is Co-Opting Solidarity.'
bibtex: '@inproceedings{Alberternst_Giesler_Steinhoff_2023, place={Nashville}, title={The
Consumerization of Care: How Capitalism Is Co-Opting Solidarity}, publisher={2023
AMA Winter Marketing Educators’ Conference Proceedings}, author={Alberternst,
B. and Giesler, M. and Steinhoff, Lena}, year={2023} }'
chicago: 'Alberternst, B., M. Giesler, and Lena Steinhoff. “The Consumerization
of Care: How Capitalism Is Co-Opting Solidarity.” Nashville: 2023 AMA Winter Marketing
Educators’ Conference Proceedings, 2023.'
ieee: 'B. Alberternst, M. Giesler, and L. Steinhoff, “The Consumerization of Care:
How Capitalism Is Co-Opting Solidarity,” 2023.'
mla: 'Alberternst, B., et al. The Consumerization of Care: How Capitalism Is
Co-Opting Solidarity. 2023 AMA Winter Marketing Educators’ Conference Proceedings,
2023.'
short: 'B. Alberternst, M. Giesler, L. Steinhoff, in: 2023 AMA Winter Marketing
Educators’ Conference Proceedings, Nashville, 2023.'
date_created: 2024-01-29T13:08:21Z
date_updated: 2024-01-29T13:09:03Z
department:
- _id: '733'
language:
- iso: eng
place: Nashville
publisher: 2023 AMA Winter Marketing Educators’ Conference Proceedings
status: public
title: 'The Consumerization of Care: How Capitalism Is Co-Opting Solidarity'
type: conference
user_id: '68445'
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
disclosure choice in firms’ financial statements. By applying a game-theory disclosure
model for the voluntary disclosure strategies of firms, in 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, 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, and decreasing ETRs). 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 does not seem
to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight
Their Effective Tax Rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
Highlight Their Effective Tax Rate?” Accounting and Business Research 53,
no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2024-01-30T12:41:52Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '74000'
volume: 53
year: '2023'
...