--- _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' ...