--- _id: '46689' author: - first_name: I. full_name: Garnefeld, I. last_name: Garnefeld - first_name: T. full_name: Krah, T. last_name: Krah - first_name: Eva full_name: Böhm, Eva id: '3043' last_name: Böhm orcid: 0000-0001-6053-1012 - first_name: D. D. full_name: Gremler, D. D. last_name: Gremler citation: ama: 'Garnefeld I, Krah T, Böhm E, Gremler DD. Do product testing programs lead to more favorable online reviews? (ausgezeichnet mit Best Paper Award). In: 2020 AMA Winter Academic Conference, San Diego, CA. ; 2020.' apa: Garnefeld, I., Krah, T., Böhm, E., & Gremler, D. D. (2020). Do product testing programs lead to more favorable online reviews? (ausgezeichnet mit Best Paper Award). 2020 AMA Winter Academic Conference, San Diego, CA. 2020 AMA Winter Academic Conference, San Diego, CA. bibtex: '@inproceedings{Garnefeld_Krah_Böhm_Gremler_2020, title={Do product testing programs lead to more favorable online reviews? (ausgezeichnet mit Best Paper Award)}, booktitle={2020 AMA Winter Academic Conference, San Diego, CA}, author={Garnefeld, I. and Krah, T. and Böhm, Eva and Gremler, D. D.}, year={2020} }' chicago: Garnefeld, I., T. Krah, Eva Böhm, and D. D. Gremler. “Do Product Testing Programs Lead to More Favorable Online Reviews? (Ausgezeichnet Mit Best Paper Award).” In 2020 AMA Winter Academic Conference, San Diego, CA, 2020. ieee: I. Garnefeld, T. Krah, E. Böhm, and D. D. Gremler, “Do product testing programs lead to more favorable online reviews? (ausgezeichnet mit Best Paper Award),” presented at the 2020 AMA Winter Academic Conference, San Diego, CA, 2020. mla: Garnefeld, I., et al. “Do Product Testing Programs Lead to More Favorable Online Reviews? (Ausgezeichnet Mit Best Paper Award).” 2020 AMA Winter Academic Conference, San Diego, CA, 2020. short: 'I. Garnefeld, T. Krah, E. Böhm, D.D. Gremler, in: 2020 AMA Winter Academic Conference, San Diego, CA, 2020.' conference: location: San Diego, CA name: 2020 AMA Winter Academic Conference date_created: 2023-08-25T09:14:31Z date_updated: 2023-08-25T10:04:29Z department: - _id: '785' language: - iso: eng publication: 2020 AMA Winter Academic Conference, San Diego, CA publication_status: published status: public title: Do product testing programs lead to more favorable online reviews? (ausgezeichnet mit Best Paper Award) type: conference user_id: '49063' year: '2020' ... --- _id: '46690' author: - first_name: A. full_name: Eggert, A. last_name: Eggert - first_name: Eva full_name: Böhm, Eva id: '3043' last_name: Böhm orcid: 0000-0001-6053-1012 - first_name: R. full_name: Akalan, R. last_name: Akalan - first_name: H. full_name: Gebauer, H. last_name: Gebauer citation: ama: 'Eggert A, Böhm E, Akalan R, Gebauer H. Manufacturers’ service growth through mergers and acquisitions – An event study. In: 2020 AMA Winter Academic Conference, San Diego, CA. ; 2020.' apa: Eggert, A., Böhm, E., Akalan, R., & Gebauer, H. (2020). Manufacturers’ service growth through mergers and acquisitions – An event study. 2020 AMA Winter Academic Conference, San Diego, CA. 2020 AMA Winter Academic Conference, San Diego, CA. bibtex: '@inproceedings{Eggert_Böhm_Akalan_Gebauer_2020, title={Manufacturers’ service growth through mergers and acquisitions – An event study}, booktitle={2020 AMA Winter Academic Conference, San Diego, CA}, author={Eggert, A. and Böhm, Eva and Akalan, R. and Gebauer, H.}, year={2020} }' chicago: Eggert, A., Eva Böhm, R. Akalan, and H. Gebauer. “Manufacturers’ Service Growth through Mergers and Acquisitions – An Event Study.” In 2020 AMA Winter Academic Conference, San Diego, CA, 2020. ieee: A. Eggert, E. Böhm, R. Akalan, and H. Gebauer, “Manufacturers’ service growth through mergers and acquisitions – An event study,” presented at the 2020 AMA Winter Academic Conference, San Diego, CA, 2020. mla: Eggert, A., et al. “Manufacturers’ Service Growth through Mergers and Acquisitions – An Event Study.” 2020 AMA Winter Academic Conference, San Diego, CA, 2020. short: 'A. Eggert, E. Böhm, R. Akalan, H. Gebauer, in: 2020 AMA Winter Academic Conference, San Diego, CA, 2020.' conference: location: San Diego, CA name: 2020 AMA Winter Academic Conference date_created: 2023-08-25T09:15:46Z date_updated: 2023-08-25T10:04:21Z department: - _id: '785' language: - iso: eng publication: 2020 AMA Winter Academic Conference, San Diego, CA publication_status: published status: public title: Manufacturers’ service growth through mergers and acquisitions – An event study type: conference user_id: '49063' year: '2020' ... --- _id: '46636' author: - first_name: Eva full_name: Böhm, Eva id: '3043' last_name: Böhm orcid: 0000-0001-6053-1012 - first_name: Andreas full_name: Eggert, Andreas last_name: Eggert - first_name: Harri full_name: Terho, Harri last_name: Terho - first_name: Wolfgang full_name: Ulaga, Wolfgang last_name: Ulaga - first_name: Alexander full_name: Haas, Alexander last_name: Haas citation: ama: Böhm E, Eggert A, Terho H, Ulaga W, Haas A. Drivers and outcomes of salespersons’ value opportunity recognition competence in solution selling. Journal of Personal Selling and Sales Management. 2020;40(3):180-197. doi:10.1080/08853134.2020.1778484 apa: Böhm, E., Eggert, A., Terho, H., Ulaga, W., & Haas, A. (2020). Drivers and outcomes of salespersons’ value opportunity recognition competence in solution selling. Journal of Personal Selling and Sales Management, 40(3), 180–197. https://doi.org/10.1080/08853134.2020.1778484 bibtex: '@article{Böhm_Eggert_Terho_Ulaga_Haas_2020, title={Drivers and outcomes of salespersons’ value opportunity recognition competence in solution selling}, volume={40}, DOI={10.1080/08853134.2020.1778484}, number={3}, journal={Journal of Personal Selling and Sales Management}, publisher={Informa UK Limited}, author={Böhm, Eva and Eggert, Andreas and Terho, Harri and Ulaga, Wolfgang and Haas, Alexander}, year={2020}, pages={180–197} }' chicago: 'Böhm, Eva, Andreas Eggert, Harri Terho, Wolfgang Ulaga, and Alexander Haas. “Drivers and Outcomes of Salespersons’ Value Opportunity Recognition Competence in Solution Selling.” Journal of Personal Selling and Sales Management 40, no. 3 (2020): 180–97. https://doi.org/10.1080/08853134.2020.1778484.' ieee: 'E. Böhm, A. Eggert, H. Terho, W. Ulaga, and A. Haas, “Drivers and outcomes of salespersons’ value opportunity recognition competence in solution selling,” Journal of Personal Selling and Sales Management, vol. 40, no. 3, pp. 180–197, 2020, doi: 10.1080/08853134.2020.1778484.' mla: Böhm, Eva, et al. “Drivers and Outcomes of Salespersons’ Value Opportunity Recognition Competence in Solution Selling.” Journal of Personal Selling and Sales Management, vol. 40, no. 3, Informa UK Limited, 2020, pp. 180–97, doi:10.1080/08853134.2020.1778484. short: E. Böhm, A. Eggert, H. Terho, W. Ulaga, A. Haas, Journal of Personal Selling and Sales Management 40 (2020) 180–197. date_created: 2023-08-22T13:24:08Z date_updated: 2023-09-05T22:15:36Z department: - _id: '785' doi: 10.1080/08853134.2020.1778484 intvolume: ' 40' issue: '3' keyword: - Management of Technology and Innovation - Human Factors and Ergonomics language: - iso: eng page: 180-197 publication: Journal of Personal Selling and Sales Management publication_identifier: issn: - 0885-3134 - 1557-7813 publication_status: published publisher: Informa UK Limited status: public title: Drivers and outcomes of salespersons’ value opportunity recognition competence in solution selling type: journal_article user_id: '14931' volume: 40 year: '2020' ... --- _id: '56295' abstract: - lang: eng text: Using rich linked employer–employee data for (West) Germany between 1996 and 2014, we conduct a decomposition analysis based on recentered influence function (RIF) regressions to analyze the relative contributions of various plant and worker characteristics to the rise in German wage dispersion. Moreover, we separately investigate the sources of between‐plant and within‐plant wage dispersion. We find that industry effects and the collective bargaining regime contribute the most to rising wage inequality. In the case of collective bargaining, both the decline in collective bargaining coverage and the increase in wage dispersion among the group of covered plants have played important roles. author: - first_name: Daniel full_name: Baumgarten, Daniel id: '102770' last_name: Baumgarten - first_name: Gabriel full_name: Felbermayr, Gabriel last_name: Felbermayr - first_name: Sybille full_name: Lehwald, Sybille last_name: Lehwald citation: ama: 'Baumgarten D, Felbermayr G, Lehwald S. Dissecting between-plant and within-plant wage inequality – Evidence from Germany. Industrial Relations: A Journal of Economy and Society. 2020;59(1):85-122. doi:10.1111/irel.12249' apa: 'Baumgarten, D., Felbermayr, G., & Lehwald, S. (2020). Dissecting between-plant and within-plant wage inequality – Evidence from Germany. Industrial Relations: A Journal of Economy and Society, 59(1), 85–122. https://doi.org/10.1111/irel.12249' bibtex: '@article{Baumgarten_Felbermayr_Lehwald_2020, title={Dissecting between-plant and within-plant wage inequality – Evidence from Germany}, volume={59}, DOI={10.1111/irel.12249}, number={1}, journal={Industrial Relations: A Journal of Economy and Society}, publisher={Wiley}, author={Baumgarten, Daniel and Felbermayr, Gabriel and Lehwald, Sybille}, year={2020}, pages={85–122} }' chicago: 'Baumgarten, Daniel, Gabriel Felbermayr, and Sybille Lehwald. “Dissecting Between-Plant and within-Plant Wage Inequality – Evidence from Germany.” Industrial Relations: A Journal of Economy and Society 59, no. 1 (2020): 85–122. https://doi.org/10.1111/irel.12249.' ieee: 'D. Baumgarten, G. Felbermayr, and S. Lehwald, “Dissecting between-plant and within-plant wage inequality – Evidence from Germany,” Industrial Relations: A Journal of Economy and Society, vol. 59, no. 1, pp. 85–122, 2020, doi: 10.1111/irel.12249.' mla: 'Baumgarten, Daniel, et al. “Dissecting Between-Plant and within-Plant Wage Inequality – Evidence from Germany.” Industrial Relations: A Journal of Economy and Society, vol. 59, no. 1, Wiley, 2020, pp. 85–122, doi:10.1111/irel.12249.' short: 'D. Baumgarten, G. Felbermayr, S. Lehwald, Industrial Relations: A Journal of Economy and Society 59 (2020) 85–122.' date_created: 2024-10-01T13:22:11Z date_updated: 2024-10-01T13:25:05Z department: - _id: '892' doi: 10.1111/irel.12249 extern: '1' intvolume: ' 59' issue: '1' language: - iso: eng page: 85-122 publication: 'Industrial Relations: A Journal of Economy and Society' publication_identifier: issn: - 0019-8676 - 1468-232X publication_status: published publisher: Wiley status: public title: Dissecting between-plant and within-plant wage inequality – Evidence from Germany type: journal_article user_id: '102261' volume: 59 year: '2020' ... --- _id: '56294' article_number: '103583' author: - first_name: Daniel full_name: Baumgarten, Daniel id: '102770' last_name: Baumgarten - first_name: Michael full_name: Irlacher, Michael last_name: Irlacher - first_name: Michael full_name: Koch, Michael last_name: Koch citation: ama: Baumgarten D, Irlacher M, Koch M. Offshoring and non-monotonic employment effects across industries in general equilibrium. European Economic Review. 2020;130. doi:10.1016/j.euroecorev.2020.103583 apa: Baumgarten, D., Irlacher, M., & Koch, M. (2020). Offshoring and non-monotonic employment effects across industries in general equilibrium. European Economic Review, 130, Article 103583. https://doi.org/10.1016/j.euroecorev.2020.103583 bibtex: '@article{Baumgarten_Irlacher_Koch_2020, title={Offshoring and non-monotonic employment effects across industries in general equilibrium}, volume={130}, DOI={10.1016/j.euroecorev.2020.103583}, number={103583}, journal={European Economic Review}, publisher={Elsevier BV}, author={Baumgarten, Daniel and Irlacher, Michael and Koch, Michael}, year={2020} }' chicago: Baumgarten, Daniel, Michael Irlacher, and Michael Koch. “Offshoring and Non-Monotonic Employment Effects across Industries in General Equilibrium.” European Economic Review 130 (2020). https://doi.org/10.1016/j.euroecorev.2020.103583. ieee: 'D. Baumgarten, M. Irlacher, and M. Koch, “Offshoring and non-monotonic employment effects across industries in general equilibrium,” European Economic Review, vol. 130, Art. no. 103583, 2020, doi: 10.1016/j.euroecorev.2020.103583.' mla: Baumgarten, Daniel, et al. “Offshoring and Non-Monotonic Employment Effects across Industries in General Equilibrium.” European Economic Review, vol. 130, 103583, Elsevier BV, 2020, doi:10.1016/j.euroecorev.2020.103583. short: D. Baumgarten, M. Irlacher, M. Koch, European Economic Review 130 (2020). date_created: 2024-10-01T13:17:49Z date_updated: 2024-10-01T13:20:51Z department: - _id: '892' doi: 10.1016/j.euroecorev.2020.103583 extern: '1' intvolume: ' 130' language: - iso: eng publication: European Economic Review publication_identifier: issn: - 0014-2921 publication_status: published publisher: Elsevier BV status: public title: Offshoring and non-monotonic employment effects across industries in general equilibrium type: journal_article user_id: '102261' volume: 130 year: '2020' ... --- _id: '49467' author: - first_name: Simon Thanh-Nam full_name: Trang, Simon Thanh-Nam id: '98948' last_name: Trang orcid: 0000-0002-4784-4038 - first_name: M. full_name: Trenz, M. last_name: Trenz - first_name: W. full_name: Weiger, W. last_name: Weiger - first_name: M. full_name: Tarafdar, M. last_name: Tarafdar - first_name: C. full_name: Cheung, C. last_name: Cheung citation: ama: Trang ST-N, Trenz M, Weiger W, Tarafdar M, Cheung C. One app to trace them all? Examining app specifications for mass acceptance of contact-tracing apps. European Journal of Information Systems (VHB Jourqual 3 A). 2020;29:415-428. apa: Trang, S. T.-N., Trenz, M., Weiger, W., Tarafdar, M., & Cheung, C. (2020). One app to trace them all? Examining app specifications for mass acceptance of contact-tracing apps. European Journal of Information Systems (VHB Jourqual 3 A), 29, 415–428. bibtex: '@article{Trang_Trenz_Weiger_Tarafdar_Cheung_2020, title={One app to trace them all? Examining app specifications for mass acceptance of contact-tracing apps}, volume={29}, journal={European Journal of Information Systems (VHB Jourqual 3 A)}, author={Trang, Simon Thanh-Nam and Trenz, M. and Weiger, W. and Tarafdar, M. and Cheung, C.}, year={2020}, pages={415–428} }' chicago: 'Trang, Simon Thanh-Nam, M. Trenz, W. Weiger, M. Tarafdar, and C. Cheung. “One App to Trace Them All? Examining App Specifications for Mass Acceptance of Contact-Tracing Apps.” European Journal of Information Systems (VHB Jourqual 3 A) 29 (2020): 415–28.' ieee: S. T.-N. Trang, M. Trenz, W. Weiger, M. Tarafdar, and C. Cheung, “One app to trace them all? Examining app specifications for mass acceptance of contact-tracing apps,” European Journal of Information Systems (VHB Jourqual 3 A), vol. 29, pp. 415–428, 2020. mla: Trang, Simon Thanh-Nam, et al. “One App to Trace Them All? Examining App Specifications for Mass Acceptance of Contact-Tracing Apps.” European Journal of Information Systems (VHB Jourqual 3 A), vol. 29, 2020, pp. 415–28. short: S.T.-N. Trang, M. Trenz, W. Weiger, M. Tarafdar, C. Cheung, European Journal of Information Systems (VHB Jourqual 3 A) 29 (2020) 415–428. date_created: 2023-12-04T13:38:28Z date_updated: 2024-11-13T12:56:38Z department: - _id: '792' intvolume: ' 29' language: - iso: eng main_file_link: - open_access: '1' url: https://www.tandfonline.com/doi/full/10.1080/0960085X.2020.1784046 oa: '1' page: 415-428 publication: European Journal of Information Systems (VHB Jourqual 3 A) status: public title: One app to trace them all? Examining app specifications for mass acceptance of contact-tracing apps type: journal_article user_id: '98948' volume: 29 year: '2020' ... --- _id: '49470' author: - first_name: M. full_name: Mandrella, M. last_name: Mandrella - first_name: Simon Thanh-Nam full_name: Trang, Simon Thanh-Nam id: '98948' last_name: Trang orcid: 0000-0002-4784-4038 - first_name: L. M. full_name: Kolbe, L. M. last_name: Kolbe citation: ama: 'Mandrella M, Trang ST-N, Kolbe LM. Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis. Journal of the Association for Information Systems (VHB Jourqual 3 A). 2020;21(2):388–427.' apa: 'Mandrella, M., Trang, S. T.-N., & Kolbe, L. M. (2020). Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis. Journal of the Association for Information Systems (VHB Jourqual 3 A), 21(2), 388–427.' bibtex: '@article{Mandrella_Trang_Kolbe_2020, title={Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis}, volume={21}, number={2}, journal={Journal of the Association for Information Systems (VHB Jourqual 3 A)}, author={Mandrella, M. and Trang, Simon Thanh-Nam and Kolbe, L. M.}, year={2020}, pages={388–427} }' chicago: 'Mandrella, M., Simon Thanh-Nam Trang, and L. M. Kolbe. “Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis.” Journal of the Association for Information Systems (VHB Jourqual 3 A) 21, no. 2 (2020): 388–427.' ieee: 'M. Mandrella, S. T.-N. Trang, and L. M. Kolbe, “Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis,” Journal of the Association for Information Systems (VHB Jourqual 3 A), vol. 21, no. 2, pp. 388–427, 2020.' mla: 'Mandrella, M., et al. “Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis.” Journal of the Association for Information Systems (VHB Jourqual 3 A), vol. 21, no. 2, 2020, pp. 388–427.' short: M. Mandrella, S.T.-N. Trang, L.M. Kolbe, Journal of the Association for Information Systems (VHB Jourqual 3 A) 21 (2020) 388–427. date_created: 2023-12-04T13:41:01Z date_updated: 2024-11-13T12:56:51Z department: - _id: '792' intvolume: ' 21' issue: '2' language: - iso: eng page: 388–427 publication: Journal of the Association for Information Systems (VHB Jourqual 3 A) status: public title: 'Synthesizing and Integrating Research on IT-Based Value Co-Creation: A Meta-Analysis' type: journal_article user_id: '98948' volume: 21 year: '2020' ... --- _id: '57459' author: - first_name: Jan full_name: Riepe, Jan last_name: Riepe - first_name: Theresa full_name: Veer, Theresa last_name: Veer - first_name: Philip full_name: Yang, Philip id: '100432' last_name: Yang citation: ama: 'Riepe J, Veer T, Yang P. Strategic information sharing between ventures and CVCs during socialization: The importance of active investors in weak IP regimes. SSRN Electronic Journal. Published online 2020.' apa: 'Riepe, J., Veer, T., & Yang, P. (2020). Strategic information sharing between ventures and CVCs during socialization: The importance of active investors in weak IP regimes. SSRN Electronic Journal.' bibtex: '@article{Riepe_Veer_Yang_2020, title={Strategic information sharing between ventures and CVCs during socialization: The importance of active investors in weak IP regimes}, journal={SSRN Electronic Journal}, author={Riepe, Jan and Veer, Theresa and Yang, Philip}, year={2020} }' chicago: 'Riepe, Jan, Theresa Veer, and Philip Yang. “Strategic Information Sharing between Ventures and CVCs during Socialization: The Importance of Active Investors in Weak IP Regimes.” SSRN Electronic Journal, 2020.' ieee: 'J. Riepe, T. Veer, and P. Yang, “Strategic information sharing between ventures and CVCs during socialization: The importance of active investors in weak IP regimes,” SSRN Electronic Journal, 2020.' mla: 'Riepe, Jan, et al. “Strategic Information Sharing between Ventures and CVCs during Socialization: The Importance of Active Investors in Weak IP Regimes.” SSRN Electronic Journal, 2020.' short: J. Riepe, T. Veer, P. Yang, SSRN Electronic Journal (2020). date_created: 2024-11-27T10:19:24Z date_updated: 2025-04-09T10:56:39Z department: - _id: '681' language: - iso: eng publication: SSRN Electronic Journal status: public title: 'Strategic information sharing between ventures and CVCs during socialization: The importance of active investors in weak IP regimes' type: journal_article user_id: '80877' year: '2020' ... --- _id: '57393' author: - first_name: Patrick A. full_name: Puhani, Patrick A. last_name: Puhani - first_name: Philip full_name: Yang, Philip id: '100432' last_name: Yang citation: ama: Puhani PA, Yang P. Does increased teacher accountability decrease leniency in grading? Journal of Economic Behavior & Organization. 2020;171:333-341. doi:10.1016/j.jebo.2019.12.017 apa: Puhani, P. A., & Yang, P. (2020). Does increased teacher accountability decrease leniency in grading? Journal of Economic Behavior & Organization, 171, 333–341. https://doi.org/10.1016/j.jebo.2019.12.017 bibtex: '@article{Puhani_Yang_2020, title={Does increased teacher accountability decrease leniency in grading?}, volume={171}, DOI={10.1016/j.jebo.2019.12.017}, journal={Journal of Economic Behavior & Organization}, publisher={Elsevier BV}, author={Puhani, Patrick A. and Yang, Philip}, year={2020}, pages={333–341} }' chicago: 'Puhani, Patrick A., and Philip Yang. “Does Increased Teacher Accountability Decrease Leniency in Grading?” Journal of Economic Behavior & Organization 171 (2020): 333–41. https://doi.org/10.1016/j.jebo.2019.12.017.' ieee: 'P. A. Puhani and P. Yang, “Does increased teacher accountability decrease leniency in grading?,” Journal of Economic Behavior & Organization, vol. 171, pp. 333–341, 2020, doi: 10.1016/j.jebo.2019.12.017.' mla: Puhani, Patrick A., and Philip Yang. “Does Increased Teacher Accountability Decrease Leniency in Grading?” Journal of Economic Behavior & Organization, vol. 171, Elsevier BV, 2020, pp. 333–41, doi:10.1016/j.jebo.2019.12.017. short: P.A. Puhani, P. Yang, Journal of Economic Behavior & Organization 171 (2020) 333–341. date_created: 2024-11-25T08:51:36Z date_updated: 2025-04-09T13:22:32Z department: - _id: '681' doi: 10.1016/j.jebo.2019.12.017 intvolume: ' 171' language: - iso: eng page: 333-341 publication: Journal of Economic Behavior & Organization publication_identifier: issn: - 0167-2681 publication_status: published publisher: Elsevier BV status: public title: Does increased teacher accountability decrease leniency in grading? type: journal_article user_id: '80877' volume: 171 year: '2020' ... --- _id: '60041' abstract: - lang: eng text: 'AbstractGiven the increasing role of socially responsible investing (SRI), but still limited participation of individual (i.e. small, retail) investors, the objective of this study is twofold: (i) We aim to identify investment barriers regarding SRI for individual investors and analyze to what extent these barriers vary across different investor groups. (ii) We analyze to what extent sustainability or transparency labels can help to overcome these barriers. To this end, we empirically analyze data from a survey and a stated choice experiment for a broad sample of financial decision makers in German households. The results suggest that a considerable amount of respondents can imagine to invest in a socially responsible manner, which is promising for policymakers and practitioners who aim to foster sustainable development and SRI. However, too high information costs are a severe barrier for potential future investors and a considerable share of respondents distrusts providers of socially responsible investment products. Banks, who could help to solve this problem, appear not to fulfill their role as intermediaries. But we find that labels might serve as a complement to banks. Especially sustainability certificates that confirm the consideration of sustainability criteria could decrease information costs and overcome at least some barriers for some investor groups, particularly for new investors. However, the results also suggest that a certain degree of basic knowledge and trust in providers of socially responsible investment products is required before labels work efficiently.' author: - first_name: Gunnar full_name: Gutsche, Gunnar id: '113411' last_name: Gutsche - first_name: Bernhard full_name: Zwergel, Bernhard last_name: Zwergel citation: ama: Gutsche G, Zwergel B. Investment Barriers and Labeling Schemes for Socially Responsible Investments. Schmalenbach Business Review. 2020;72(2):111-157. doi:10.1007/s41464-020-00085-z apa: Gutsche, G., & Zwergel, B. (2020). Investment Barriers and Labeling Schemes for Socially Responsible Investments. Schmalenbach Business Review, 72(2), 111–157. https://doi.org/10.1007/s41464-020-00085-z bibtex: '@article{Gutsche_Zwergel_2020, title={Investment Barriers and Labeling Schemes for Socially Responsible Investments}, volume={72}, DOI={10.1007/s41464-020-00085-z}, number={2}, journal={Schmalenbach Business Review}, publisher={Springer Science and Business Media LLC}, author={Gutsche, Gunnar and Zwergel, Bernhard}, year={2020}, pages={111–157} }' chicago: 'Gutsche, Gunnar, and Bernhard Zwergel. “Investment Barriers and Labeling Schemes for Socially Responsible Investments.” Schmalenbach Business Review 72, no. 2 (2020): 111–57. https://doi.org/10.1007/s41464-020-00085-z.' ieee: 'G. Gutsche and B. Zwergel, “Investment Barriers and Labeling Schemes for Socially Responsible Investments,” Schmalenbach Business Review, vol. 72, no. 2, pp. 111–157, 2020, doi: 10.1007/s41464-020-00085-z.' mla: Gutsche, Gunnar, and Bernhard Zwergel. “Investment Barriers and Labeling Schemes for Socially Responsible Investments.” Schmalenbach Business Review, vol. 72, no. 2, Springer Science and Business Media LLC, 2020, pp. 111–57, doi:10.1007/s41464-020-00085-z. short: G. Gutsche, B. Zwergel, Schmalenbach Business Review 72 (2020) 111–157. date_created: 2025-05-27T06:54:16Z date_updated: 2025-05-27T06:55:26Z department: - _id: '281' - _id: '475' doi: 10.1007/s41464-020-00085-z intvolume: ' 72' issue: '2' language: - iso: eng page: 111-157 publication: Schmalenbach Business Review publication_identifier: issn: - 1439-2917 - 2194-072X publication_status: published publisher: Springer Science and Business Media LLC status: public title: Investment Barriers and Labeling Schemes for Socially Responsible Investments type: journal_article user_id: '37953' volume: 72 year: '2020' ... --- _id: '45742' author: - first_name: T. full_name: Reimer, T. last_name: Reimer - first_name: Lena full_name: Steinhoff, Lena id: '4336' last_name: Steinhoff - first_name: M. full_name: Leyer, M. last_name: Leyer citation: ama: 'Reimer T, Steinhoff L, Leyer M. “Dear Stranger, This Looks Good on You”: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing. In: 2020 AMA Winter Academic Conference Proceedings, San Diego. ; 2020.' apa: 'Reimer, T., Steinhoff, L., & Leyer, M. (2020). “Dear Stranger, This Looks Good on You”: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing. 2020 AMA Winter Academic Conference Proceedings, San Diego. 2020 Winter AMA Conference Proceedings, San Diego.' bibtex: '@inproceedings{Reimer_Steinhoff_Leyer_2020, title={“Dear Stranger, This Looks Good on You”: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing}, booktitle={2020 AMA Winter Academic Conference Proceedings, San Diego.}, author={Reimer, T. and Steinhoff, Lena and Leyer, M.}, year={2020} }' chicago: 'Reimer, T., Lena Steinhoff, and M. Leyer. “‘Dear Stranger, This Looks Good on You’: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing.” In 2020 AMA Winter Academic Conference Proceedings, San Diego., 2020.' ieee: 'T. Reimer, L. Steinhoff, and M. Leyer, “‘Dear Stranger, This Looks Good on You’: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing,” presented at the 2020 Winter AMA Conference Proceedings, San Diego, 2020.' mla: 'Reimer, T., et al. “‘Dear Stranger, This Looks Good on You’: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing.” 2020 AMA Winter Academic Conference Proceedings, San Diego., 2020.' short: 'T. Reimer, L. Steinhoff, M. Leyer, in: 2020 AMA Winter Academic Conference Proceedings, San Diego., 2020.' conference: location: San Diego name: 2020 Winter AMA Conference Proceedings date_created: 2023-06-22T16:58:40Z date_updated: 2026-01-13T09:30:51Z department: - _id: '733' language: - iso: eng publication: 2020 AMA Winter Academic Conference Proceedings, San Diego. publication_status: published status: public title: '“Dear Stranger, This Looks Good on You”: The Effect of Ambiguous Interactive Virtual Presence on Store Loyalty in Offline Retailing' type: conference user_id: '102525' year: '2020' ... --- _id: '63781' abstract: - lang: eng text: ' Triggering the energy-efficient behavior of agents in firms simultaneously decreases costs and mitigates CO2 emissions. If firms use team tournaments to increase energy-efficient behavior and thus employee performance, they may face unintended consequences, like a bifurcation effect: Individuals drop out if they believe that they cannot win the contest. By contrast, high-performing employees may overexert themselves. Additionally, some individuals might be tempted to free-ride. In a field experiment with truck drivers, we analyze whether proportional sharing of the bonus within teams based on individual effort instead of egalitarian sharing reduces both bifurcation and free-riding during team tournaments. Our results reveal that (1) the team contest improves performance; (2) this increase in performance is overall slightly stronger under the proportional than under the egalitarian sharing rule, using ceteris paribus comparisons; and (3) the performance increase is mainly driven by the team member performing worse. ' author: - first_name: Christin full_name: Hoffmann, Christin last_name: Hoffmann - first_name: Kirsten full_name: Thommes, Kirsten id: '72497' last_name: Thommes citation: ama: Hoffmann C, Thommes K. Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context. Organization & Environment. 2020;35(2):307-331. doi:10.1177/1086026620945343 apa: Hoffmann, C., & Thommes, K. (2020). Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context. Organization & Environment, 35(2), 307–331. https://doi.org/10.1177/1086026620945343 bibtex: '@article{Hoffmann_Thommes_2020, title={Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context}, volume={35}, DOI={10.1177/1086026620945343}, number={2}, journal={Organization & Environment}, publisher={SAGE Publications}, author={Hoffmann, Christin and Thommes, Kirsten}, year={2020}, pages={307–331} }' chicago: 'Hoffmann, Christin, and Kirsten Thommes. “Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context.” Organization & Environment 35, no. 2 (2020): 307–31. https://doi.org/10.1177/1086026620945343.' ieee: 'C. Hoffmann and K. Thommes, “Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context,” Organization & Environment, vol. 35, no. 2, pp. 307–331, 2020, doi: 10.1177/1086026620945343.' mla: Hoffmann, Christin, and Kirsten Thommes. “Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context.” Organization & Environment, vol. 35, no. 2, SAGE Publications, 2020, pp. 307–31, doi:10.1177/1086026620945343. short: C. Hoffmann, K. Thommes, Organization & Environment 35 (2020) 307–331. date_created: 2026-01-28T09:52:08Z date_updated: 2026-01-28T09:52:13Z department: - _id: '178' - _id: '184' doi: 10.1177/1086026620945343 intvolume: ' 35' issue: '2' language: - iso: eng page: 307-331 publication: Organization & Environment publication_identifier: issn: - 1086-0266 - 1552-7417 publication_status: published publisher: SAGE Publications status: public title: Combining Egalitarian and Proportional Sharing Rules in Team Tournaments to Incentivize Energy-Efficient Behavior in a Principal-Agent Context type: journal_article user_id: '72497' volume: 35 year: '2020' ... --- _id: '57401' author: - first_name: Christian full_name: Pfeifer, Christian last_name: Pfeifer - first_name: Simon full_name: Janssen, Simon last_name: Janssen - first_name: Philip full_name: Yang, Philip id: '100432' last_name: Yang - first_name: Uschi full_name: Backes-Gellner, Uschi last_name: Backes-Gellner citation: ama: Pfeifer C, Janssen S, Yang P, Backes-Gellner U. Training participation of a firm’s aging workforce. Empirical Research in Vocational Education and Training. 2020;4(2):131-147. doi:10.1007/bf03546513 apa: Pfeifer, C., Janssen, S., Yang, P., & Backes-Gellner, U. (2020). Training participation of a firm’s aging workforce. Empirical Research in Vocational Education and Training, 4(2), 131–147. https://doi.org/10.1007/bf03546513 bibtex: '@article{Pfeifer_Janssen_Yang_Backes-Gellner_2020, title={Training participation of a firm’s aging workforce}, volume={4}, DOI={10.1007/bf03546513}, number={2}, journal={Empirical Research in Vocational Education and Training}, publisher={Springer Science and Business Media LLC}, author={Pfeifer, Christian and Janssen, Simon and Yang, Philip and Backes-Gellner, Uschi}, year={2020}, pages={131–147} }' chicago: 'Pfeifer, Christian, Simon Janssen, Philip Yang, and Uschi Backes-Gellner. “Training Participation of a Firm’s Aging Workforce.” Empirical Research in Vocational Education and Training 4, no. 2 (2020): 131–47. https://doi.org/10.1007/bf03546513.' ieee: 'C. Pfeifer, S. Janssen, P. Yang, and U. Backes-Gellner, “Training participation of a firm’s aging workforce,” Empirical Research in Vocational Education and Training, vol. 4, no. 2, pp. 131–147, 2020, doi: 10.1007/bf03546513.' mla: Pfeifer, Christian, et al. “Training Participation of a Firm’s Aging Workforce.” Empirical Research in Vocational Education and Training, vol. 4, no. 2, Springer Science and Business Media LLC, 2020, pp. 131–47, doi:10.1007/bf03546513. short: C. Pfeifer, S. Janssen, P. Yang, U. Backes-Gellner, Empirical Research in Vocational Education and Training 4 (2020) 131–147. date_created: 2024-11-25T09:26:18Z date_updated: 2026-02-20T13:55:38Z department: - _id: '681' doi: 10.1007/bf03546513 intvolume: ' 4' issue: '2' language: - iso: eng page: 131-147 publication: Empirical Research in Vocational Education and Training publication_identifier: issn: - 1877-6345 publication_status: published publisher: Springer Science and Business Media LLC status: public title: Training participation of a firm’s aging workforce type: journal_article user_id: '80877' volume: 4 year: '2020' ... --- _id: '61853' author: - first_name: David full_name: Bartlitz, David id: '104560' last_name: Bartlitz orcid: '0000-0003-2967-8299 ' citation: ama: 'Bartlitz D. Review of Lutter, Marcus (founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln. Neue Zeitschrift für Gesellschaftsrecht (NZG) . 2020;(3):105.' apa: 'Bartlitz, D. (2020). Review of Lutter, Marcus (founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln. Neue Zeitschrift Für Gesellschaftsrecht (NZG) , 3, 105.' bibtex: '@article{Bartlitz_2020, title={Review of Lutter, Marcus (founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln}, number={3}, journal={Neue Zeitschrift für Gesellschaftsrecht (NZG) }, author={Bartlitz, David}, year={2020}, pages={105} }' chicago: 'Bartlitz, David. “Review of Lutter, Marcus (Founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln.” Neue Zeitschrift Für Gesellschaftsrecht (NZG) , no. 3 (2020): 105.' ieee: 'D. Bartlitz, “Review of Lutter, Marcus (founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln,” Neue Zeitschrift für Gesellschaftsrecht (NZG) , no. 3, p. 105, 2020.' mla: 'Bartlitz, David. “Review of Lutter, Marcus (Founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln.” Neue Zeitschrift Für Gesellschaftsrecht (NZG) , no. 3, 2020, p. 105.' short: D. Bartlitz, Neue Zeitschrift Für Gesellschaftsrecht (NZG) (2020) 105. date_created: 2025-10-15T12:57:00Z date_updated: 2025-10-22T10:50:07Z department: - _id: '845' issue: '3' language: - iso: eng page: '105' publication: 'Neue Zeitschrift für Gesellschaftsrecht (NZG) ' status: public title: 'Review of Lutter, Marcus (founder): Umwandlungsgesetz, 6. Aufl. 2019, Otto Schmidt, Köln' type: journal_article user_id: '90186' year: '2020' ... --- _id: '17073' author: - first_name: Thomas full_name: Gries, Thomas id: '186' last_name: Gries - first_name: Rainer full_name: Grundmann, Rainer last_name: Grundmann citation: ama: 'Gries T, Grundmann R. Modern sector development: The role of exports and institutions in developing countries. Review of Development Economics. Published online 2020:644-667. doi:10.1111/rode.12663' apa: 'Gries, T., & Grundmann, R. (2020). Modern sector development: The role of exports and institutions in developing countries. Review of Development Economics, 644–667. https://doi.org/10.1111/rode.12663' bibtex: '@article{Gries_Grundmann_2020, title={Modern sector development: The role of exports and institutions in developing countries}, DOI={10.1111/rode.12663}, journal={Review of Development Economics}, author={Gries, Thomas and Grundmann, Rainer}, year={2020}, pages={644–667} }' chicago: 'Gries, Thomas, and Rainer Grundmann. “Modern Sector Development: The Role of Exports and Institutions in Developing Countries.” Review of Development Economics, 2020, 644–67. https://doi.org/10.1111/rode.12663.' ieee: 'T. Gries and R. Grundmann, “Modern sector development: The role of exports and institutions in developing countries,” Review of Development Economics, pp. 644–667, 2020, doi: 10.1111/rode.12663.' mla: 'Gries, Thomas, and Rainer Grundmann. “Modern Sector Development: The Role of Exports and Institutions in Developing Countries.” Review of Development Economics, 2020, pp. 644–67, doi:10.1111/rode.12663.' short: T. Gries, R. Grundmann, Review of Development Economics (2020) 644–667. date_created: 2020-06-02T10:20:15Z date_updated: 2025-11-10T09:30:58Z department: - _id: '475' - _id: '19' - _id: '200' doi: 10.1111/rode.12663 language: - iso: eng page: 644-667 publication: Review of Development Economics publication_identifier: issn: - 1363-6669 - 1467-9361 publication_status: published status: public title: 'Modern sector development: The role of exports and institutions in developing countries' type: journal_article user_id: '186' year: '2020' ... --- _id: '21407' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Bornemann T, Schipp A, Sureth-Sloane C. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen.; 2020. doi:10.52569/ILCP9945 apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945 bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }' chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945. ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020. mla: Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945. short: T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. date_created: 2021-03-09T08:17:04Z date_updated: 2025-12-02T08:42:39Z department: - _id: '187' doi: 10.52569/ILCP9945 language: - iso: eng main_file_link: - open_access: '1' url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf oa: '1' status: public title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen' type: report user_id: '96670' year: '2020' ... --- _id: '16486' abstract: - lang: eng text: After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments. article_type: original author: - first_name: Martin full_name: Lagarden, Martin last_name: Lagarden - first_name: Ulrich full_name: Schreiber, Ulrich last_name: Schreiber - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal. 2020;27(2). apa: Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal, 27(2). bibtex: '@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }' chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020). ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020. mla: Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal, vol. 27, no. 2, 2020. short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020). date_created: 2020-04-09T08:11:43Z date_updated: 2026-04-09T07:23:15Z department: - _id: '187' - _id: '635' intvolume: ' 27' issue: '2' language: - iso: eng publication: International Transfer Pricing Journal publication_status: published quality_controlled: '1' status: public title: Country-by-Country Reporting Goes Public - Cui Bono? type: journal_article user_id: '96670' volume: 27 year: '2020' ... --- _id: '21415' abstract: - lang: eng text: 'This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. ' author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe citation: ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum. 2020;35(4):451-475. apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475. bibtex: '@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }' chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.' ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020. mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75. short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475. date_created: 2021-03-09T08:50:49Z date_updated: 2026-04-09T07:22:43Z department: - _id: '187' intvolume: ' 35' issue: '4' language: - iso: eng page: 451-475 publication: Australian Tax Forum status: public title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average type: journal_article user_id: '96670' volume: 35 year: '2020' ... --- _id: '21420' author: - first_name: Christina full_name: Mair, Christina last_name: Mair - first_name: Wolfram full_name: Scheffler, Wolfram last_name: Scheffler - first_name: Isabell full_name: Senger, Isabell last_name: Senger - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Mair C, Scheffler W, Senger I, Sureth-Sloane C. Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. Steuer und Wirtschaft. 2020;97(4):317-329. apa: Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2020). Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren. Steuer und Wirtschaft, 97(4), 317–329. bibtex: '@article{Mair_Scheffler_Senger_Sureth-Sloane_2020, title={Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}, volume={97}, number={4}, journal={Steuer und Wirtschaft}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2020}, pages={317–329} }' chicago: 'Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” Steuer und Wirtschaft 97, no. 4 (2020): 317–29.' ieee: C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” Steuer und Wirtschaft, vol. 97, no. 4, pp. 317–329, 2020. mla: Mair, Christina, et al. “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren.” Steuer und Wirtschaft, vol. 97, no. 4, 2020, pp. 317–29. short: C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft 97 (2020) 317–329. date_created: 2021-03-09T09:10:02Z date_updated: 2026-04-09T07:18:06Z department: - _id: '187' intvolume: ' 97' issue: '4' language: - iso: ger page: 317-329 publication: Steuer und Wirtschaft quality_controlled: '1' status: public title: Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren type: journal_article user_id: '96670' volume: 97 year: '2020' ... --- _id: '49871' author: - first_name: Henning full_name: Giese, Henning id: '92812' last_name: Giese - first_name: Benjamin full_name: Graßl, Benjamin last_name: Graßl - first_name: Svea full_name: Holtmann, Svea last_name: Holtmann - first_name: Philipp full_name: Krug, Philipp last_name: Krug citation: ama: Giese H, Graßl B, Holtmann S, Krug P. Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches Steuerrecht. 2020;59(16-16):752-760. apa: Giese, H., Graßl, B., Holtmann, S., & Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches Steuerrecht, 59(16–16), 752–760. bibtex: '@article{Giese_Graßl_Holtmann_Krug_2020, title={Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}, volume={59}, number={16–16}, journal={Deutsches Steuerrecht}, author={Giese, Henning and Graßl, Benjamin and Holtmann, Svea and Krug, Philipp}, year={2020}, pages={752–760} }' chicago: 'Giese, Henning, Benjamin Graßl, Svea Holtmann, and Philipp Krug. “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht 59, no. 16–16 (2020): 752–60.' ieee: H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” Deutsches Steuerrecht, vol. 59, no. 16–16, pp. 752–760, 2020. mla: Giese, Henning, et al. “Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht, vol. 59, no. 16–16, 2020, pp. 752–60. short: H. Giese, B. Graßl, S. Holtmann, P. Krug, Deutsches Steuerrecht 59 (2020) 752–760. date_created: 2023-12-19T13:18:55Z date_updated: 2026-04-09T07:20:50Z department: - _id: '187' intvolume: ' 59' issue: 16-16 language: - iso: ger page: 752-760 publication: Deutsches Steuerrecht status: public title: Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie type: journal_article user_id: '96670' volume: 59 year: '2020' ...