---
_id: '37109'
abstract:
- lang: eng
text: This study examines the effect of audit on private firms’ cost of debt. We
use a sample of 1,949 small private firms operating in the period 2006-2010 with
optional financial statement audit. High quality data allows us to construct a
more precise interest rate measure than existing studies employ. After controlling
for obvious sources of demand for voluntary audits (ownership complexity, subsidiary
status, bank relations), we find a robust central result that voluntary audits
increase rather than decrease the cost of debt financing, contrary to several
existing studies. This finding indicates that voluntary audits are generally treated
as “adopting a label” and penalised by creditors, regardless of the perceived
auditor quality as a result of the lemon problem in the audit market. Even Big-4
audits increase the cost of debt, likely as a result due to the lemon problem
in the audit market, although the increase is smaller than for non-Big-4 audits.
The results are sensitive to the estimation method used (OLS, Heckman’s two-step,
PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions
of these estimation methods may lead to incorrect inferences. Additional analyses
show that audited firms’ reported earnings are less informative about future operating
performance than earnings of their unaudited counterparts. Our results also indicate
that results are sensitive to cost of debt definition and this might have affected
the results reported in the existing literature.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Jerney
full_name: Koren, Jerney
last_name: Koren
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the
Cost of Debt of Private Firms? In: ; 2013.'
apa: Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European
Accounting Association, Paris, France.
bibtex: '@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren,
Jerney and Valentincic, Aljosa}, year={2013} }'
chicago: Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms?,” 2013.
ieee: U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce
the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of
European Accounting Association, Paris, France, 2013.
mla: Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt
of Private Firms? 2013.
short: 'U. Kosi, J. Koren, A. Valentincic, in: 2013.'
conference:
end_date: 2013-05-05
location: Paris, France
name: 36th Annual Congress of European Accounting Association
start_date: 2013-05-02
date_created: 2023-01-17T13:25:30Z
date_updated: 2023-01-17T13:51:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
keyword:
- private firms
- voluntary audit
- cost of debt
- self-selection bias
- lemon problem
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '37115'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: 'Peter F. '
full_name: 'Pope, Peter F. '
last_name: Pope
citation:
ama: 'Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit
Relevance of Accounting Information? In: ; 2013.'
apa: Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information? 9th Workshop on European
Financial Reporting, Valencia, Spain.
bibtex: '@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska
and Florou, Annita and Pope, Peter F. }, year={2013} }'
chicago: Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information?,” 2013.
ieee: U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve
the Credit Relevance of Accounting Information?,” presented at the 9th Workshop
on European Financial Reporting, Valencia, Spain, 2013.
mla: Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance
of Accounting Information? 2013.
short: 'U. Kosi, A. Florou, P.F. Pope, in: 2013.'
conference:
end_date: 2013-09-06
location: Valencia, Spain
name: 9th Workshop on European Financial Reporting
start_date: 2013-09-05
date_created: 2023-01-17T13:52:28Z
date_updated: 2023-01-17T13:52:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '3549'
abstract:
- lang: eng
text: Private firms are likely to use the financial reporting process more for other
objectives, such as tax savings, than for communicating performance. However,
observing firms choosing accounting policies for tax-minimisation purposes is
not straightforward due to (i) tax and non-tax costs of reporting lower income
(ii) accounting policies that result in lower reported income and no tax savings
but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric
issues. We observe a large sample of 20,505 private firms writing off assets in
two separate regimes, one that generates tax savings and one that does not. Firms
significantly decrease, but continue to use, write-offs after the adverse change
in tax treatment of write-offs. The exogenous tax change should not affect other
reporting incentives. This allows us to disentangle the tax-minimisation incentive
from other (un-observable) incentives, including debt contracting, dividends and
employee relations that contribute to the observed anomalous positive relationship
between write-offs and profitability. We show that for private firms (i) obtaining
tax savings is important overall (ii) non-tax costs and benefits are probably
also important and (iii) earnings informativeness for future cash flows increases
after the adverse tax legislation change.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling
the impact of tax-minimisation incentives. European Accounting Review.
2013;22(1):117-150. doi:10.1080/09638180.2012.661938'
apa: 'Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private
firms: Disentangling the impact of tax-minimisation incentives. European Accounting
Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938'
bibtex: '@article{Kosi_Valentincic_2013, title={Write-offs and profitability in
private firms: Disentangling the impact of tax-minimisation incentives}, volume={22},
DOI={10.1080/09638180.2012.661938},
number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic,
Aljosa}, year={2013}, pages={117–150} }'
chicago: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in
Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European
Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.'
ieee: 'U. Kosi and A. Valentincic, “Write-offs and profitability in private firms:
Disentangling the impact of tax-minimisation incentives,” European Accounting
Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.'
mla: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private
Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting
Review, vol. 22, no. 1, 2013, pp. 117–50, doi:10.1080/09638180.2012.661938.'
short: U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
date_created: 2018-07-12T08:20:29Z
date_updated: 2023-01-24T15:33:44Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1080/09638180.2012.661938
extern: '1'
intvolume: ' 22'
issue: '1'
language:
- iso: eng
page: 117-150
publication: European Accounting Review
publication_status: published
status: public
title: 'Write-offs and profitability in private firms: Disentangling the impact of
tax-minimisation incentives'
type: journal_article
user_id: '54068'
volume: 22
year: '2013'
...
---
_id: '37110'
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing?
. In: ; 2013.'
apa: Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate
debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
bibtex: '@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate
debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }'
chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
Debt Financing? ,” 2013.
ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate
Debt Financing? . 2013.
short: 'A. Florou, U. Kosi, in: 2013.'
conference:
location: Berlin, Germany
name: FACTS-Forschungswerkstatt
start_date: 2013-01-07
date_created: 2023-01-17T13:28:19Z
date_updated: 2023-01-24T15:34:43Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Does mandatory IFRS adoption facilitate debt financing? '
type: conference
user_id: '54068'
year: '2013'
...
---
_id: '5045'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects
of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.
European Accounting Review. 2013;22(2):367-390. doi:10.1080/09638180.2012.682781
apa: Niemann, R., & Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical
Investment Effects of Capital Gains Taxation under Simultaneous Investment and
Abandonment Flexibility. European Accounting Review, 22(2), 367–390.
https://doi.org/10.1080/09638180.2012.682781
bibtex: '@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical
Investment Effects of Capital Gains Taxation under Simultaneous Investment and
Abandonment Flexibility}, volume={22}, DOI={10.1080/09638180.2012.682781},
number={2}, journal={European Accounting Review}, publisher={Informa UK Limited},
author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390}
}'
chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical
Investment Effects of Capital Gains Taxation under Simultaneous Investment and
Abandonment Flexibility.” European Accounting Review 22, no. 2 (2013):
367–90. https://doi.org/10.1080/09638180.2012.682781.'
ieee: 'R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment
Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390,
2013, doi: 10.1080/09638180.2012.682781.'
mla: Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment
Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
Flexibility.” European Accounting Review, vol. 22, no. 2, Informa UK Limited,
2013, pp. 367–90, doi:10.1080/09638180.2012.682781.
short: R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
date_created: 2018-10-30T13:53:32Z
date_updated: 2023-01-31T12:13:03Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2012.682781
intvolume: ' 22'
issue: '2'
language:
- iso: eng
page: 367-390
publication: European Accounting Review
publication_identifier:
issn:
- 0963-8180
- 1468-4497
publication_status: published
publisher: Informa UK Limited
quality_controlled: '1'
status: public
title: Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation
under Simultaneous Investment and Abandonment Flexibility
type: journal_article
user_id: '21222'
volume: 22
year: '2013'
...
---
_id: '5048'
author:
- first_name: Pia
full_name: Vollert, Pia
last_name: Vollert
- first_name: Carolin
full_name: Eikel, Carolin
last_name: Eikel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als
Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.
Steuer und Wirtschaft. 2013;90(4):367-379.
apa: Vollert, P., Eikel, C., & Sureth-Sloane, C. (2013). Advance Pricing Agreements
(APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
Betrachtung. Steuer und Wirtschaft, 90(4), 367–379.
bibtex: '@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements
(APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert,
Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379}
}'
chicago: 'Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing
Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
– eine kritische Betrachtung.” Steuer und Wirtschaft 90, no. 4 (2013):
367–79.'
ieee: P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs)
als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
Betrachtung,” Steuer und Wirtschaft, vol. 90, no. 4, pp. 367–379, 2013.
mla: Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur
Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer
und Wirtschaft, vol. 90, no. 4, 2013, pp. 367–79.
short: P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
date_created: 2018-10-30T13:58:31Z
date_updated: 2023-01-31T12:13:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 90'
issue: '4'
language:
- iso: ger
page: 367-379
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
– eine kritische Betrachtung
type: journal_article
user_id: '21222'
volume: 90
year: '2013'
...
---
_id: '46697'
author:
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: Eva
full_name: Münkhoff, Eva
id: '3043'
last_name: Münkhoff
orcid: 0000-0001-6053-1012
- first_name: K.
full_name: Raum, K.
last_name: Raum
citation:
ama: 'Garnefeld I, Münkhoff E, Raum K. Threat and normative appeals to reduce product
returns in online retailing – An effective marketing practice? In: 42nd EMAC
Annual Conference, Istanbul. ; 2013.'
apa: Garnefeld, I., Münkhoff, E., & Raum, K. (2013). Threat and normative appeals
to reduce product returns in online retailing – An effective marketing practice?
42nd EMAC Annual Conference, Istanbul. 42nd EMAC Annual Conference, Istanbul.
bibtex: '@inproceedings{Garnefeld_Münkhoff_Raum_2013, title={Threat and normative
appeals to reduce product returns in online retailing – An effective marketing
practice?}, booktitle={42nd EMAC Annual Conference, Istanbul}, author={Garnefeld,
I. and Münkhoff, Eva and Raum, K.}, year={2013} }'
chicago: Garnefeld, I., Eva Münkhoff, and K. Raum. “Threat and Normative Appeals
to Reduce Product Returns in Online Retailing – An Effective Marketing Practice?”
In 42nd EMAC Annual Conference, Istanbul, 2013.
ieee: I. Garnefeld, E. Münkhoff, and K. Raum, “Threat and normative appeals to reduce
product returns in online retailing – An effective marketing practice?,” presented
at the 42nd EMAC Annual Conference, Istanbul, 2013.
mla: Garnefeld, I., et al. “Threat and Normative Appeals to Reduce Product Returns
in Online Retailing – An Effective Marketing Practice?” 42nd EMAC Annual Conference,
Istanbul, 2013.
short: 'I. Garnefeld, E. Münkhoff, K. Raum, in: 42nd EMAC Annual Conference, Istanbul,
2013.'
conference:
location: Istanbul
name: 42nd EMAC Annual Conference
date_created: 2023-08-25T09:25:17Z
date_updated: 2023-08-25T10:03:46Z
department:
- _id: '785'
language:
- iso: eng
publication: 42nd EMAC Annual Conference, Istanbul
publication_status: published
status: public
title: Threat and normative appeals to reduce product returns in online retailing
– An effective marketing practice?
type: conference
user_id: '49063'
year: '2013'
...
---
_id: '46696'
author:
- first_name: Eva
full_name: Münkhoff, Eva
id: '3043'
last_name: Münkhoff
orcid: 0000-0001-6053-1012
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: A.
full_name: Bruns, A.
last_name: Bruns
citation:
ama: 'Münkhoff E, Garnefeld I, Bruns A. How to prolong a sales promotion – Ex-post
time extension versus reframing. In: 42nd EMAC Annual Conference, Istanbul.
; 2013.'
apa: Münkhoff, E., Garnefeld, I., & Bruns, A. (2013). How to prolong a sales
promotion – Ex-post time extension versus reframing. 42nd EMAC Annual Conference,
Istanbul. 42nd EMAC Annual Conference, Istanbul.
bibtex: '@inproceedings{Münkhoff_Garnefeld_Bruns_2013, title={How to prolong a sales
promotion – Ex-post time extension versus reframing}, booktitle={42nd EMAC Annual
Conference, Istanbul}, author={Münkhoff, Eva and Garnefeld, I. and Bruns, A.},
year={2013} }'
chicago: Münkhoff, Eva, I. Garnefeld, and A. Bruns. “How to Prolong a Sales Promotion
– Ex-Post Time Extension versus Reframing.” In 42nd EMAC Annual Conference,
Istanbul, 2013.
ieee: E. Münkhoff, I. Garnefeld, and A. Bruns, “How to prolong a sales promotion
– Ex-post time extension versus reframing,” presented at the 42nd EMAC Annual
Conference, Istanbul, 2013.
mla: Münkhoff, Eva, et al. “How to Prolong a Sales Promotion – Ex-Post Time Extension
versus Reframing.” 42nd EMAC Annual Conference, Istanbul, 2013.
short: 'E. Münkhoff, I. Garnefeld, A. Bruns, in: 42nd EMAC Annual Conference, Istanbul,
2013.'
conference:
location: Istanbul
name: 42nd EMAC Annual Conference
date_created: 2023-08-25T09:24:06Z
date_updated: 2023-08-25T10:03:52Z
department:
- _id: '785'
language:
- iso: eng
publication: 42nd EMAC Annual Conference, Istanbul
publication_status: published
status: public
title: How to prolong a sales promotion – Ex-post time extension versus reframing
type: conference
user_id: '49063'
year: '2013'
...
---
_id: '46643'
alternative_title:
- Eine latente Wachstumskurvenanalyse
author:
- first_name: Eva
full_name: Münkhoff, Eva
id: '3043'
last_name: Münkhoff
orcid: 0000-0001-6053-1012
citation:
ama: Münkhoff E. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen.
Springer Gabler; 2013. doi:10.1007/978-3-658-02122-1
apa: Münkhoff, E. (2013). Umsatz- und Profitabilitätsauswirkungen industrieller
Dienstleistungen. Springer Gabler. https://doi.org/10.1007/978-3-658-02122-1
bibtex: '@book{Münkhoff_2013, place={Wiesbaden}, title={Umsatz- und Profitabilitätsauswirkungen
industrieller Dienstleistungen}, DOI={10.1007/978-3-658-02122-1},
publisher={Springer Gabler}, author={Münkhoff, Eva}, year={2013} }'
chicago: 'Münkhoff, Eva. Umsatz- und Profitabilitätsauswirkungen industrieller
Dienstleistungen. Wiesbaden: Springer Gabler, 2013. https://doi.org/10.1007/978-3-658-02122-1.'
ieee: 'E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen.
Wiesbaden: Springer Gabler, 2013.'
mla: Münkhoff, Eva. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen.
Springer Gabler, 2013, doi:10.1007/978-3-658-02122-1.
short: E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen,
Springer Gabler, Wiesbaden, 2013.
date_created: 2023-08-22T15:34:19Z
date_updated: 2023-09-01T10:06:58Z
department:
- _id: '785'
doi: 10.1007/978-3-658-02122-1
language:
- iso: ger
place: Wiesbaden
publication_identifier:
isbn:
- '9783658021214'
- '9783658021221'
publication_status: published
publisher: Springer Gabler
status: public
title: Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen
type: book
user_id: '49063'
year: '2013'
...
---
_id: '4944'
author:
- first_name: Martin
full_name: Schneider, Martin
id: '471'
last_name: Schneider
orcid: https://orcid.org/0000-0002-6961-3716
citation:
ama: 'Schneider M. “Gung Ho”: Nationale Kultur und Schlanke Produktion in Ron Howards
Spielfilm. . In: Heiko Hoßfeld RO, ed. Macht und Employment Relations .
; 2013.'
apa: 'Schneider, M. (2013). “Gung Ho”: Nationale Kultur und Schlanke Produktion
in Ron Howards Spielfilm. . In R. O. Heiko Hoßfeld (Ed.), Macht und Employment
Relations .'
bibtex: '@inbook{Schneider_2013, title={“Gung Ho”: Nationale Kultur und Schlanke
Produktion in Ron Howards Spielfilm. }, booktitle={Macht und Employment Relations
}, author={Schneider, Martin}, editor={Heiko Hoßfeld, Renate Ortlieb}, year={2013}
}'
chicago: 'Schneider, Martin. “‘Gung Ho’: Nationale Kultur und Schlanke Produktion
in Ron Howards Spielfilm. .” In Macht und Employment Relations , edited
by Renate Ortlieb Heiko Hoßfeld, 2013.'
ieee: 'M. Schneider, “‘Gung Ho’: Nationale Kultur und Schlanke Produktion in Ron
Howards Spielfilm. ,” in Macht und Employment Relations , R. O. Heiko Hoßfeld,
Ed. 2013.'
mla: 'Schneider, Martin. “‘Gung Ho’: Nationale Kultur und Schlanke Produktion in
Ron Howards Spielfilm. .” Macht und Employment Relations , edited by Renate
Ortlieb Heiko Hoßfeld, 2013.'
short: 'M. Schneider, in: R.O. Heiko Hoßfeld (Ed.), Macht und Employment Relations
, 2013.'
date_created: 2018-10-26T10:04:10Z
date_updated: 2023-11-22T20:11:07Z
department:
- _id: '178'
- _id: '185'
editor:
- first_name: Renate Ortlieb
full_name: Heiko Hoßfeld, Renate Ortlieb
last_name: Heiko Hoßfeld
language:
- iso: ger
publication: 'Macht und Employment Relations '
publication_status: published
related_material:
link:
- relation: confirmation
url: https://static.uni-graz.at/fileadmin/sowi-institute/Personalpolitik/Pdf/Ho%C3%9Ffeld_Ortlieb.pdf
status: public
title: '"Gung Ho": Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. '
type: book_chapter
user_id: '54657'
year: '2013'
...
---
_id: '47907'
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: 'Reimsbach D. Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing. Journal of Business
Economics. 2013;84(4):479-515. doi:10.1007/s11573-013-0688-y'
apa: 'Reimsbach, D. (2013). Pro forma earnings disclosure: the effects of non-GAAP
earnings and earnings-before on investors’ information processing. Journal
of Business Economics, 84(4), 479–515. https://doi.org/10.1007/s11573-013-0688-y'
bibtex: '@article{Reimsbach_2013, title={Pro forma earnings disclosure: the effects
of non-GAAP earnings and earnings-before on investors’ information processing},
volume={84}, DOI={10.1007/s11573-013-0688-y},
number={4}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Reimsbach, Daniel}, year={2013}, pages={479–515}
}'
chicago: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics 84, no. 4 (2013): 479–515. https://doi.org/10.1007/s11573-013-0688-y.'
ieee: 'D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings
and earnings-before on investors’ information processing,” Journal of Business
Economics, vol. 84, no. 4, pp. 479–515, 2013, doi: 10.1007/s11573-013-0688-y.'
mla: 'Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP
Earnings and Earnings-before on Investors’ Information Processing.” Journal
of Business Economics, vol. 84, no. 4, Springer Science and Business Media
LLC, 2013, pp. 479–515, doi:10.1007/s11573-013-0688-y.'
short: D. Reimsbach, Journal of Business Economics 84 (2013) 479–515.
date_created: 2023-10-10T09:17:34Z
date_updated: 2023-10-30T11:36:45Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s11573-013-0688-y
intvolume: ' 84'
issue: '4'
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
page: 479-515
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before
on investors’ information processing'
type: journal_article
user_id: '21810'
volume: 84
year: '2013'
...
---
_id: '47911'
abstract:
- lang: eng
text: ABSTRACTThis study examines how the disclosure
of negative sustainability‐related incidents affects the investment‐related judgments
of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment
first received a company's financial information before viewing additional sustainability
information (by the company and by a non‐governmental organization (NGO); with
and without negative disclosure). Results indicate that self‐reporting of negative
incidents does not affect decision‐makers’ stock price estimates and investment
decisions compared with judgments based on financial information only. However,
third‐party disclosure of these incidents by a NGO has a negative affect on these
investment‐related judgments. Furthermore, the magnitude of the NGO reporting
effect depends on whether the company itself simultaneously reports these incidents.
Thus, disclosing negative incidents in sustainability reporting could lose some
of its apparent stigma. Instead of avoiding negative reporting altogether, managers
might use it as a risk mitigation tool in their reporting strategy. The results
also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting
as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP
Environment
author:
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Rüdiger
full_name: Hahn, Rüdiger
last_name: Hahn
citation:
ama: Reimsbach D, Hahn R. The Effects of Negative Incidents in Sustainability Reporting
on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure
in the Realm of Sustainable Development. Business Strategy and the Environment.
2013;24(4):217-235. doi:10.1002/bse.1816
apa: Reimsbach, D., & Hahn, R. (2013). The Effects of Negative Incidents in
Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development. Business Strategy
and the Environment, 24(4), 217–235. https://doi.org/10.1002/bse.1816
bibtex: '@article{Reimsbach_Hahn_2013, title={The Effects of Negative Incidents
in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development}, volume={24},
DOI={10.1002/bse.1816}, number={4},
journal={Business Strategy and the Environment}, publisher={Wiley}, author={Reimsbach,
Daniel and Hahn, Rüdiger}, year={2013}, pages={217–235} }'
chicago: 'Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents
in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development.” Business Strategy
and the Environment 24, no. 4 (2013): 217–35. https://doi.org/10.1002/bse.1816.'
ieee: 'D. Reimsbach and R. Hahn, “The Effects of Negative Incidents in Sustainability
Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus
Self‐disclosure in the Realm of Sustainable Development,” Business Strategy
and the Environment, vol. 24, no. 4, pp. 217–235, 2013, doi: 10.1002/bse.1816.'
mla: Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents in
Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party
Versus Self‐disclosure in the Realm of Sustainable Development.” Business Strategy
and the Environment, vol. 24, no. 4, Wiley, 2013, pp. 217–35, doi:10.1002/bse.1816.
short: D. Reimsbach, R. Hahn, Business Strategy and the Environment 24 (2013) 217–235.
date_created: 2023-10-10T09:18:58Z
date_updated: 2023-10-30T11:37:18Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/bse.1816
intvolume: ' 24'
issue: '4'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Geography
- Planning and Development
- Business and International Management
language:
- iso: eng
page: 217-235
publication: Business Strategy and the Environment
publication_identifier:
issn:
- 0964-4733
- 1099-0836
publication_status: published
publisher: Wiley
status: public
title: The Effects of Negative Incidents in Sustainability Reporting on Investors’
Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm
of Sustainable Development
type: journal_article
user_id: '21810'
volume: 24
year: '2013'
...
---
_id: '50361'
author:
- first_name: Christian
full_name: Koch, Christian
last_name: Koch
citation:
ama: 'Koch C. Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.
In: Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik. Dr. Kovac; 2013:179-207.'
apa: Koch, C. (2013). Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (pp. 179–207). Dr. Kovac.
bibtex: '@inbook{Koch_2013, place={Hamburg}, title={Einsatz der Risikoanalyse als
Instrument des Investitionscontrollings}, booktitle={Industrielles Controlling
- Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik},
publisher={Dr. Kovac}, author={Koch, Christian}, editor={Betz, Stefan}, year={2013},
pages={179–207} }'
chicago: 'Koch, Christian. “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 179–207. Hamburg: Dr. Kovac,
2013.'
ieee: 'C. Koch, “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 179–207.'
mla: Koch, Christian. “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, Dr. Kovac, 2013, pp. 179–207.
short: 'C. Koch, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Dr. Kovac, Hamburg, 2013,
pp. 179–207.'
date_created: 2024-01-09T09:13:10Z
date_updated: 2024-01-10T09:13:30Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 179-207
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-8300-7413-7
publication_status: published
publisher: Dr. Kovac
status: public
title: Einsatz der Risikoanalyse als Instrument des Investitionscontrollings
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '50369'
author:
- first_name: Christoph
full_name: Puls, Christoph
last_name: Puls
citation:
ama: 'Puls C. Kostenorientiertes Management von Logistikdienstleistern. In: Betz
S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik. Dr. Kovac; 2013:13-42.'
apa: Puls, C. (2013). Kostenorientiertes Management von Logistikdienstleistern.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (pp. 13–42). Dr. Kovac.
bibtex: '@inbook{Puls_2013, place={Hamburg}, title={Kostenorientiertes Management
von Logistikdienstleistern}, booktitle={Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr. Kovac},
author={Puls, Christoph}, editor={Betz, Stefan}, year={2013}, pages={13–42} }'
chicago: 'Puls, Christoph. “Kostenorientiertes Management von Logistikdienstleistern.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 13–42. Hamburg: Dr. Kovac,
2013.'
ieee: 'C. Puls, “Kostenorientiertes Management von Logistikdienstleistern,” in Industrielles
Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und
Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 13–42.'
mla: Puls, Christoph. “Kostenorientiertes Management von Logistikdienstleistern.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, Dr. Kovac, 2013, pp. 13–42.
short: 'C. Puls, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Dr. Kovac, Hamburg, 2013,
pp. 13–42.'
date_created: 2024-01-09T09:28:30Z
date_updated: 2024-01-10T09:15:59Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 13-42
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-8300-7413-7
publication_status: published
publisher: Dr. Kovac
status: public
title: Kostenorientiertes Management von Logistikdienstleistern
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '50389'
author:
- first_name: Oliver
full_name: Opitz, Oliver
last_name: Opitz
citation:
ama: 'Opitz O. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In:
Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von
Beschaffung, Produktion und Logistik. Dr. Kovac; 2013:277-318.'
apa: Opitz, O. (2013). Integrierte, ökologieorientierte Produktlebenszyklusrechnung.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (pp. 277–318). Dr. Kovac.
bibtex: '@inbook{Opitz_2013, place={Hamburg}, title={Integrierte, ökologieorientierte
Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr.
Kovac}, author={Opitz, Oliver}, editor={Betz, Stefan}, year={2013}, pages={277–318}
}'
chicago: 'Opitz, Oliver. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 277–318. Hamburg: Dr. Kovac,
2013.'
ieee: 'O. Opitz, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 277–318.'
mla: Opitz, Oliver. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, Dr. Kovac, 2013, pp. 277–318.
short: 'O. Opitz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Dr. Kovac, Hamburg, 2013,
pp. 277–318.'
date_created: 2024-01-09T11:21:36Z
date_updated: 2024-01-10T09:24:15Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 277-318
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-8300-7413-7
publication_status: published
publisher: Dr. Kovac
status: public
title: Integrierte, ökologieorientierte Produktlebenszyklusrechnung
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '50400'
author:
- first_name: Christian
full_name: Faupel, Christian
last_name: Faupel
citation:
ama: 'Faupel C. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In:
Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von
Beschaffung, Produktion und Logistik. Dr. Kovac; 2013:277-318.'
apa: Faupel, C. (2013). Integrierte, ökologieorientierte Produktlebenszyklusrechnung.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (pp. 277–318). Dr. Kovac.
bibtex: '@inbook{Faupel_2013, place={Hamburg}, title={Integrierte, ökologieorientierte
Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr.
Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2013}, pages={277–318}
}'
chicago: 'Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 277–318. Hamburg: Dr. Kovac,
2013.'
ieee: 'C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 277–318.'
mla: Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, Dr. Kovac, 2013, pp. 277–318.
short: 'C. Faupel, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Dr. Kovac, Hamburg, 2013,
pp. 277–318.'
date_created: 2024-01-09T12:41:53Z
date_updated: 2024-01-10T09:28:40Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 277-318
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-8300-7413-7
publication_status: published
publisher: Dr. Kovac
status: public
title: Integrierte, ökologieorientierte Produktlebenszyklusrechnung
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '45734'
author:
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
citation:
ama: Garnefeld I, Steinhoff L. Primacy versus Recency Effects in Extended Service
Encounters. Journal of Service Management. 2013;24(1):64-81. doi:http://dx.doi.org/10.1108/09564231311304198
apa: Garnefeld, I., & Steinhoff, L. (2013). Primacy versus Recency Effects in
Extended Service Encounters. Journal of Service Management, 24(1),
64–81. http://dx.doi.org/10.1108/09564231311304198
bibtex: '@article{Garnefeld_Steinhoff_2013, title={Primacy versus Recency Effects
in Extended Service Encounters}, volume={24}, DOI={http://dx.doi.org/10.1108/09564231311304198},
number={1}, journal={Journal of Service Management}, author={Garnefeld, I. and
Steinhoff, Lena}, year={2013}, pages={64–81} }'
chicago: 'Garnefeld, I., and Lena Steinhoff. “Primacy versus Recency Effects in
Extended Service Encounters.” Journal of Service Management 24, no. 1 (2013):
64–81. http://dx.doi.org/10.1108/09564231311304198.'
ieee: 'I. Garnefeld and L. Steinhoff, “Primacy versus Recency Effects in Extended
Service Encounters,” Journal of Service Management, vol. 24, no. 1, pp.
64–81, 2013, doi: http://dx.doi.org/10.1108/09564231311304198.'
mla: Garnefeld, I., and Lena Steinhoff. “Primacy versus Recency Effects in Extended
Service Encounters.” Journal of Service Management, vol. 24, no. 1, 2013,
pp. 64–81, doi:http://dx.doi.org/10.1108/09564231311304198.
short: I. Garnefeld, L. Steinhoff, Journal of Service Management 24 (2013) 64–81.
date_created: 2023-06-22T16:47:01Z
date_updated: 2024-01-15T16:21:48Z
department:
- _id: '733'
doi: http://dx.doi.org/10.1108/09564231311304198
intvolume: ' 24'
issue: '1'
language:
- iso: eng
page: 64-81
publication: Journal of Service Management
publication_status: published
status: public
title: Primacy versus Recency Effects in Extended Service Encounters
type: journal_article
user_id: '68445'
volume: 24
year: '2013'
...
---
_id: '45749'
author:
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
- first_name: R. W.
full_name: Palmatier, R. W.
last_name: Palmatier
citation:
ama: 'Steinhoff L, Palmatier RW. The Effect of Loyalty Programs on Target and Bystander
Customers: A Customer Portfolio Perspective on Loyalty Program Performance. In:
Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul.
; 2013.'
apa: 'Steinhoff, L., & Palmatier, R. W. (2013). The Effect of Loyalty Programs
on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty
Program Performance. Proceedings of the 42nd European Marketing Academy (EMAC)
Conference, Istanbul. Proceedings of the 42nd European Marketing Academy (EMAC)
Conference, Istanbul.'
bibtex: '@inproceedings{Steinhoff_Palmatier_2013, title={The Effect of Loyalty Programs
on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty
Program Performance}, booktitle={Proceedings of the 42nd European Marketing Academy
(EMAC) Conference, Istanbul}, author={Steinhoff, Lena and Palmatier, R. W.}, year={2013}
}'
chicago: 'Steinhoff, Lena, and R. W. Palmatier. “The Effect of Loyalty Programs
on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty
Program Performance.” In Proceedings of the 42nd European Marketing Academy
(EMAC) Conference, Istanbul, 2013.'
ieee: 'L. Steinhoff and R. W. Palmatier, “The Effect of Loyalty Programs on Target
and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance,”
presented at the Proceedings of the 42nd European Marketing Academy (EMAC) Conference,
Istanbul, 2013.'
mla: 'Steinhoff, Lena, and R. W. Palmatier. “The Effect of Loyalty Programs on Target
and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance.”
Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul,
2013.'
short: 'L. Steinhoff, R.W. Palmatier, in: Proceedings of the 42nd European Marketing
Academy (EMAC) Conference, Istanbul, 2013.'
conference:
location: Istanbul
name: Proceedings of the 42nd European Marketing Academy (EMAC) Conference
date_created: 2023-06-22T17:04:26Z
date_updated: 2024-01-15T16:36:59Z
department:
- _id: '733'
language:
- iso: eng
publication: Proceedings of the 42nd European Marketing Academy (EMAC) Conference,
Istanbul
publication_status: published
status: public
title: 'The Effect of Loyalty Programs on Target and Bystander Customers: A Customer
Portfolio Perspective on Loyalty Program Performance'
type: conference
user_id: '68445'
year: '2013'
...
---
_id: '45756'
author:
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
- first_name: R. W.
full_name: Palmatier, R. W.
last_name: Palmatier
citation:
ama: Steinhoff L, Palmatier RW. Understanding the Effectiveness of Loyalty Programs,
Marketing Science Institute (MSI) Working Paper Series.; 2013:13-105.
apa: Steinhoff, L., & Palmatier, R. W. (2013). Understanding the Effectiveness
of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series
(pp. 13–105).
bibtex: '@book{Steinhoff_Palmatier_2013, title={Understanding the Effectiveness
of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series},
author={Steinhoff, Lena and Palmatier, R. W.}, year={2013}, pages={13–105} }'
chicago: Steinhoff, Lena, and R. W. Palmatier. Understanding the Effectiveness
of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series,
2013.
ieee: L. Steinhoff and R. W. Palmatier, Understanding the Effectiveness of Loyalty
Programs, Marketing Science Institute (MSI) Working Paper Series. 2013, pp.
13–105.
mla: Steinhoff, Lena, and R. W. Palmatier. Understanding the Effectiveness of
Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series.
2013, pp. 13–105.
short: L. Steinhoff, R.W. Palmatier, Understanding the Effectiveness of Loyalty
Programs, Marketing Science Institute (MSI) Working Paper Series, 2013.
date_created: 2023-06-22T17:11:23Z
date_updated: 2024-01-29T12:28:24Z
department:
- _id: '733'
language:
- iso: eng
page: 13-105
publication_status: published
related_material:
link:
- relation: confirmation
url: https://www.msi.org/working-papers/understanding-the-effectiveness-of-loyalty-programs/
status: public
title: Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute
(MSI) Working Paper Series
type: working_paper
user_id: '68445'
year: '2013'
...
---
_id: '2519'
author:
- first_name: Claus-Jochen
full_name: Haake, Claus-Jochen
id: '20801'
last_name: Haake
- first_name: Jan Thomas
full_name: Martini, Jan Thomas
last_name: Martini
citation:
ama: Haake C-J, Martini JT. Negotiating Transfer Prices. Group Decision and Negotiation.
2012;22(4):657-680. doi:10.1007/s10726-012-9286-6
apa: Haake, C.-J., & Martini, J. T. (2012). Negotiating Transfer Prices. Group
Decision and Negotiation, 22(4), 657–680. https://doi.org/10.1007/s10726-012-9286-6
bibtex: '@article{Haake_Martini_2012, title={Negotiating Transfer Prices}, volume={22},
DOI={10.1007/s10726-012-9286-6},
number={4}, journal={Group Decision and Negotiation}, publisher={Springer Nature},
author={Haake, Claus-Jochen and Martini, Jan Thomas}, year={2012}, pages={657–680}
}'
chicago: 'Haake, Claus-Jochen, and Jan Thomas Martini. “Negotiating Transfer Prices.”
Group Decision and Negotiation 22, no. 4 (2012): 657–80. https://doi.org/10.1007/s10726-012-9286-6.'
ieee: C.-J. Haake and J. T. Martini, “Negotiating Transfer Prices,” Group Decision
and Negotiation, vol. 22, no. 4, pp. 657–680, 2012.
mla: Haake, Claus-Jochen, and Jan Thomas Martini. “Negotiating Transfer Prices.”
Group Decision and Negotiation, vol. 22, no. 4, Springer Nature, 2012,
pp. 657–80, doi:10.1007/s10726-012-9286-6.
short: C.-J. Haake, J.T. Martini, Group Decision and Negotiation 22 (2012) 657–680.
date_created: 2018-04-26T10:49:51Z
date_updated: 2022-01-06T06:56:54Z
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