---
_id: '4866'
author:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
citation:
  ama: 'Betz S. Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen. In:
    Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von
    Beschaffung, Produktion Und Logistik</i>. 2nd ed. Hamburg; 2018:147-178.'
  apa: Betz, S. (2018). Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen.
    In S. Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle
    von Beschaffung, Produktion und Logistik</i> (2nd ed., pp. 147–178). Hamburg.
  bibtex: '@inbook{Betz_2018, place={Hamburg}, edition={2}, title={Innovationsrisikomanagement
    bei unsicheren Cash-Flow-Prognosen}, booktitle={Industrielles Controlling - Planung,
    Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, author={Betz,
    Stefan}, editor={Betz, StefanEditor}, year={2018}, pages={147–178} }'
  chicago: Betz, Stefan. “Innovationsrisikomanagement Bei Unsicheren Cash-Flow-Prognosen.”
    In <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung,
    Produktion Und Logistik</i>, edited by Stefan Betz, 2nd ed., 147–78. Hamburg,
    2018.
  ieee: S. Betz, “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen,”
    in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
    Produktion und Logistik</i>, 2nd ed., S. Betz, Ed. Hamburg, 2018, pp. 147–178.
  mla: Betz, Stefan. “Innovationsrisikomanagement Bei Unsicheren Cash-Flow-Prognosen.”
    <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung,
    Produktion Und Logistik</i>, edited by Stefan Betz, 2nd ed., 2018, pp. 147–78.
  short: 'S. Betz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
    Und Kontrolle von Beschaffung, Produktion Und Logistik, 2nd ed., Hamburg, 2018,
    pp. 147–178.'
date_created: 2018-10-25T10:32:40Z
date_updated: 2022-01-06T07:01:27Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
page: 147-178
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
  Produktion und Logistik
status: public
title: Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen
type: book_chapter
user_id: '21811'
year: '2018'
...
---
_id: '4867'
citation:
  ama: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle
    von Beschaffung, Produktion Und Logistik</i>. 2nd ed. Hamburg; 2018.
  apa: Betz, S. (Ed.). (2018). <i>Industrielles Controlling - Planung, Steuerung und
    Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed.). Hamburg.
  bibtex: '@book{Betz_2018, place={Hamburg}, edition={2}, title={Industrielles Controlling
    - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik},
    year={2018} }'
  chicago: Betz, Stefan, ed. <i>Industrielles Controlling - Planung, Steuerung Und
    Kontrolle von Beschaffung, Produktion Und Logistik</i>. 2nd ed. Hamburg, 2018.
  ieee: S. Betz, Ed., <i>Industrielles Controlling - Planung, Steuerung und Kontrolle
    von Beschaffung, Produktion und Logistik</i>, 2nd ed. Hamburg, 2018.
  mla: Betz, Stefan, editor. <i>Industrielles Controlling - Planung, Steuerung Und
    Kontrolle von Beschaffung, Produktion Und Logistik</i>. 2nd ed., 2018.
  short: S. Betz, ed., Industrielles Controlling - Planung, Steuerung Und Kontrolle
    von Beschaffung, Produktion Und Logistik, 2nd ed., Hamburg, 2018.
date_created: 2018-10-25T10:34:05Z
date_updated: 2022-01-06T07:01:27Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
place: Hamburg
status: public
title: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
  Produktion und Logistik
type: book_editor
user_id: '21811'
year: '2018'
...
---
_id: '4952'
author:
- first_name: Maren
  full_name: Purrmann, Maren
  id: '65649'
  last_name: Purrmann
- first_name: Nancy
  full_name: Wünderlich, Nancy
  id: '36392'
  last_name: Wünderlich
citation:
  ama: 'Purrmann M, Wünderlich N. Managing Collaborative Consumption Platforms: Successfully
    Fostering the Co-Creation of Value Between Service Customers and Peer Providers.
    In: <i>Proceedings of the 2018 Frontiers in Service Conference</i>.'
  apa: 'Purrmann, M., &#38; Wünderlich, N. (n.d.). Managing Collaborative Consumption
    Platforms: Successfully Fostering the Co-Creation of Value Between Service Customers
    and Peer Providers. In <i>Proceedings of the 2018 Frontiers in Service Conference</i>.
    Austin, USA.'
  bibtex: '@inproceedings{Purrmann_Wünderlich, title={Managing Collaborative Consumption
    Platforms: Successfully Fostering the Co-Creation of Value Between Service Customers
    and Peer Providers}, booktitle={Proceedings of the 2018 Frontiers in Service Conference},
    author={Purrmann, Maren and Wünderlich, Nancy} }'
  chicago: 'Purrmann, Maren, and Nancy Wünderlich. “Managing Collaborative Consumption
    Platforms: Successfully Fostering the Co-Creation of Value Between Service Customers
    and Peer Providers.” In <i>Proceedings of the 2018 Frontiers in Service Conference</i>,
    n.d.'
  ieee: 'M. Purrmann and N. Wünderlich, “Managing Collaborative Consumption Platforms:
    Successfully Fostering the Co-Creation of Value Between Service Customers and
    Peer Providers,” in <i>Proceedings of the 2018 Frontiers in Service Conference</i>,
    Austin, USA.'
  mla: 'Purrmann, Maren, and Nancy Wünderlich. “Managing Collaborative Consumption
    Platforms: Successfully Fostering the Co-Creation of Value Between Service Customers
    and Peer Providers.” <i>Proceedings of the 2018 Frontiers in Service Conference</i>.'
  short: 'M. Purrmann, N. Wünderlich, in: Proceedings of the 2018 Frontiers in Service
    Conference, n.d.'
conference:
  end_date: 09.09.2018
  location: Austin, USA
  name: 2018 Frontiers in Service Conference
  start_date: 06.09.2018
date_created: 2018-10-26T10:28:27Z
date_updated: 2022-01-06T07:01:30Z
department:
- _id: '178'
- _id: '181'
language:
- iso: eng
publication: Proceedings of the 2018 Frontiers in Service Conference
publication_status: accepted
status: public
title: 'Managing Collaborative Consumption Platforms: Successfully Fostering the Co-Creation
  of Value Between Service Customers and Peer Providers'
type: conference
user_id: '65649'
year: '2018'
...
---
_id: '4965'
author:
- first_name: Christian
  full_name: Grund, Christian
  last_name: Grund
- first_name: Christine
  full_name: Harbring, Christine
  last_name: Harbring
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: 'Grund C, Harbring C, Thommes K. Group (Re-) formation in public good games:
    The tale of the bad apple? <i>Journal of Economic Behavior \&#38; Organization</i>.
    2018:306--319.'
  apa: 'Grund, C., Harbring, C., &#38; Thommes, K. (2018). Group (Re-) formation in
    public good games: The tale of the bad apple? <i>Journal of Economic Behavior
    \&#38; Organization</i>, 306--319.'
  bibtex: '@article{Grund_Harbring_Thommes_2018, title={Group (Re-) formation in public
    good games: The tale of the bad apple?}, journal={Journal of Economic Behavior
    \&#38; Organization}, author={Grund, Christian and Harbring, Christine and Thommes,
    Kirsten}, year={2018}, pages={306--319} }'
  chicago: 'Grund, Christian, Christine Harbring, and Kirsten Thommes. “Group (Re-)
    Formation in Public Good Games: The Tale of the Bad Apple?” <i>Journal of Economic
    Behavior \&#38; Organization</i>, 2018, 306--319.'
  ieee: 'C. Grund, C. Harbring, and K. Thommes, “Group (Re-) formation in public good
    games: The tale of the bad apple?,” <i>Journal of Economic Behavior \&#38; Organization</i>,
    pp. 306--319, 2018.'
  mla: 'Grund, Christian, et al. “Group (Re-) Formation in Public Good Games: The
    Tale of the Bad Apple?” <i>Journal of Economic Behavior \&#38; Organization</i>,
    2018, pp. 306--319.'
  short: C. Grund, C. Harbring, K. Thommes, Journal of Economic Behavior \&#38; Organization
    (2018) 306--319.
date_created: 2018-10-29T07:54:50Z
date_updated: 2022-01-06T07:01:31Z
department:
- _id: '178'
- _id: '184'
page: 306--319
publication: Journal of Economic Behavior \& Organization
status: public
title: 'Group (Re-) formation in public good games: The tale of the bad apple?'
type: journal_article
user_id: '69384'
year: '2018'
...
---
_id: '4981'
author:
- first_name: Marc
  full_name: Atkins, Marc
  last_name: Atkins
- first_name: Bernard Michael
  full_name: Gilroy, Bernard Michael
  id: '175'
  last_name: Gilroy
- first_name: Volker
  full_name: Seiler, Volker
  last_name: Seiler
citation:
  ama: Atkins M, Gilroy BM, Seiler V. <i>New Dimensions of Service Offshoring in World
    Trade</i>.; 2018.
  apa: Atkins, M., Gilroy, B. M., &#38; Seiler, V. (2018). <i>New Dimensions of Service
    Offshoring in World Trade</i>.
  bibtex: '@book{Atkins_Gilroy_Seiler_2018, title={New Dimensions of Service Offshoring
    in World Trade}, author={Atkins, Marc and Gilroy, Bernard Michael and Seiler,
    Volker}, year={2018} }'
  chicago: Atkins, Marc, Bernard Michael Gilroy, and Volker Seiler. <i>New Dimensions
    of Service Offshoring in World Trade</i>, 2018.
  ieee: M. Atkins, B. M. Gilroy, and V. Seiler, <i>New Dimensions of Service Offshoring
    in World Trade</i>. 2018.
  mla: Atkins, Marc, et al. <i>New Dimensions of Service Offshoring in World Trade</i>.
    2018.
  short: M. Atkins, B.M. Gilroy, V. Seiler, New Dimensions of Service Offshoring in
    World Trade, 2018.
date_created: 2018-10-29T10:20:40Z
date_updated: 2022-01-06T07:01:32Z
department:
- _id: '203'
status: public
title: New Dimensions of Service Offshoring in World Trade
type: report
user_id: '26589'
year: '2018'
...
---
_id: '4982'
article_number: '89'
author:
- first_name: Britta
  full_name: Hoyer, Britta
  id: '42447'
  last_name: Hoyer
- first_name: Stephanie
  full_name: Rosenkranz, Stephanie
  last_name: Rosenkranz
citation:
  ama: Hoyer B, Rosenkranz S.  Determinants of Equilibrium Selection in Network Formation
    - An Experiment. <i>Games</i>. 2018;9(4).
  apa: Hoyer, B., &#38; Rosenkranz, S. (2018).  Determinants of Equilibrium Selection
    in Network Formation - An Experiment. <i>Games</i>, <i>9</i>(4).
  bibtex: '@article{Hoyer_Rosenkranz_2018, title={ Determinants of Equilibrium Selection
    in Network Formation - An Experiment}, volume={9}, number={489}, journal={Games},
    publisher={MDPI}, author={Hoyer, Britta and Rosenkranz, Stephanie}, year={2018}
    }'
  chicago: Hoyer, Britta, and Stephanie Rosenkranz. “ Determinants of Equilibrium
    Selection in Network Formation - An Experiment.” <i>Games</i> 9, no. 4 (2018).
  ieee: B. Hoyer and S. Rosenkranz, “ Determinants of Equilibrium Selection in Network
    Formation - An Experiment,” <i>Games</i>, vol. 9, no. 4, 2018.
  mla: Hoyer, Britta, and Stephanie Rosenkranz. “ Determinants of Equilibrium Selection
    in Network Formation - An Experiment.” <i>Games</i>, vol. 9, no. 4, 89, MDPI,
    2018.
  short: B. Hoyer, S. Rosenkranz, Games 9 (2018).
date_created: 2018-10-29T10:27:40Z
date_updated: 2022-01-06T07:01:33Z
ddc:
- '000'
department:
- _id: '280'
- _id: '475'
file:
- access_level: closed
  content_type: application/pdf
  creator: ups
  date_created: 2018-11-02T15:15:21Z
  date_updated: 2018-11-02T15:15:21Z
  file_id: '5296'
  file_name: games-09-00089.pdf
  file_size: 492018
  relation: main_file
  success: 1
file_date_updated: 2018-11-02T15:15:21Z
has_accepted_license: '1'
intvolume: '         9'
issue: '4'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: http://www.mdpi.com/2073-4336/9/4/89/
oa: '1'
project:
- _id: '1'
  name: SFB 901
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '7'
  name: SFB 901 - Subproject A3
publication: Games
publisher: MDPI
status: public
title: ' Determinants of Equilibrium Selection in Network Formation - An Experiment'
type: journal_article
user_id: '42447'
volume: 9
year: '2018'
...
---
_id: '4990'
author:
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
- first_name: Agnes
  full_name: Akkerman, Agnes
  last_name: Akkerman
citation:
  ama: 'Thommes K, Akkerman A. Clean up your network: how a strike changed the social
    networks of a working team. <i>Team Performance Management: An International Journal</i>.
    2018;(1/2):43--63.'
  apa: 'Thommes, K., &#38; Akkerman, A. (2018). Clean up your network: how a strike
    changed the social networks of a working team. <i>Team Performance Management:
    An International Journal</i>, (1/2), 43--63.'
  bibtex: '@article{Thommes_Akkerman_2018, title={Clean up your network: how a strike
    changed the social networks of a working team}, number={1/2}, journal={Team Performance
    Management: An International Journal}, author={Thommes, Kirsten and Akkerman,
    Agnes}, year={2018}, pages={43--63} }'
  chicago: 'Thommes, Kirsten, and Agnes Akkerman. “Clean up Your Network: How a Strike
    Changed the Social Networks of a Working Team.” <i>Team Performance Management:
    An International Journal</i>, no. 1/2 (2018): 43--63.'
  ieee: 'K. Thommes and A. Akkerman, “Clean up your network: how a strike changed
    the social networks of a working team,” <i>Team Performance Management: An International
    Journal</i>, no. 1/2, pp. 43--63, 2018.'
  mla: 'Thommes, Kirsten, and Agnes Akkerman. “Clean up Your Network: How a Strike
    Changed the Social Networks of a Working Team.” <i>Team Performance Management:
    An International Journal</i>, no. 1/2, 2018, pp. 43--63.'
  short: 'K. Thommes, A. Akkerman, Team Performance Management: An International Journal
    (2018) 43--63.'
date_created: 2018-10-29T10:59:09Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '178'
- _id: '184'
issue: 1/2
page: 43--63
publication: 'Team Performance Management: An International Journal'
status: public
title: 'Clean up your network: how a strike changed the social networks of a working
  team'
type: journal_article
user_id: '69384'
year: '2018'
...
---
_id: '8481'
author:
- first_name: Thomas
  full_name: Gries, Thomas
  id: '186'
  last_name: Gries
- first_name: Daniel
  full_name: Meierrieks, Daniel
  last_name: Meierrieks
citation:
  ama: 'Gries T, Meierrieks D. “Pay for It Heavily”: Does U.S. Support for Israel
    Lead to Anti-American Terrorism? <i>Defence and Peace Economics</i>. 2018. doi:<a
    href="https://doi.org/10.1080/10242694.2018.1560558">10.1080/10242694.2018.1560558</a>'
  apa: 'Gries, T., &#38; Meierrieks, D. (2018). “Pay for It Heavily”: Does U.S. Support
    for Israel Lead to Anti-American Terrorism? <i>Defence and Peace Economics</i>.
    <a href="https://doi.org/10.1080/10242694.2018.1560558">https://doi.org/10.1080/10242694.2018.1560558</a>'
  bibtex: '@article{Gries_Meierrieks_2018, title={“Pay for It Heavily”: Does U.S.
    Support for Israel Lead to Anti-American Terrorism?}, DOI={<a href="https://doi.org/10.1080/10242694.2018.1560558">10.1080/10242694.2018.1560558</a>},
    journal={Defence and Peace Economics}, publisher={Informa UK Limited, trading
    as Taylor &#38; Francis Group}, author={Gries, Thomas and Meierrieks, Daniel},
    year={2018} }'
  chicago: 'Gries, Thomas, and Daniel Meierrieks. “‘Pay for It Heavily’: Does U.S.
    Support for Israel Lead to Anti-American Terrorism?” <i>Defence and Peace Economics</i>,
    2018. <a href="https://doi.org/10.1080/10242694.2018.1560558">https://doi.org/10.1080/10242694.2018.1560558</a>.'
  ieee: 'T. Gries and D. Meierrieks, “‘Pay for It Heavily’: Does U.S. Support for
    Israel Lead to Anti-American Terrorism?,” <i>Defence and Peace Economics</i>,
    2018.'
  mla: 'Gries, Thomas, and Daniel Meierrieks. “‘Pay for It Heavily’: Does U.S. Support
    for Israel Lead to Anti-American Terrorism?” <i>Defence and Peace Economics</i>,
    Informa UK Limited, trading as Taylor &#38; Francis Group, 2018, doi:<a href="https://doi.org/10.1080/10242694.2018.1560558">10.1080/10242694.2018.1560558</a>.'
  short: T. Gries, D. Meierrieks, Defence and Peace Economics (2018).
date_created: 2019-03-08T12:11:52Z
date_updated: 2022-01-06T07:03:55Z
department:
- _id: '202'
doi: 10.1080/10242694.2018.1560558
language:
- iso: eng
publication: Defence and Peace Economics
publisher: Informa UK Limited, trading as Taylor & Francis Group
status: public
title: '"Pay for It Heavily": Does U.S. Support for Israel Lead to Anti-American Terrorism?'
type: journal_article
user_id: '186'
year: '2018'
...
---
_id: '8521'
author:
- first_name: Dieter
  full_name: Euler, Dieter
  last_name: Euler
- first_name: Peter F. E.
  full_name: Sloane, Peter F. E.
  id: '503'
  last_name: Sloane
- first_name: Michèle
  full_name: Collenberg, Michèle
  last_name: Collenberg
- first_name: D.
  full_name: Daniel, D.
  last_name: Daniel
- first_name: E.A.
  full_name: Jansen, E.A.
  last_name: Jansen
- first_name: Tobias
  full_name: Jenert, Tobias
  id: '71994'
  last_name: Jenert
  orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: Karin
  full_name: Meier, Karin
  last_name: Meier
- first_name: I.
  full_name: Menke, I.
  last_name: Menke
- first_name: Helmut
  full_name: Schröder, Helmut
  id: '37232'
  last_name: Schröder
citation:
  ama: Euler D, Sloane PFE, Collenberg M, et al. Erfahrungen im Aufbau von Transferagenturen
    zur Förderung eines datenbasierten kommunalen Bildungsmanagements. <i>Wirtschaftspädagogisches
    Forum</i>. 2018;62.
  apa: Euler, D., Sloane, P. F. E., Collenberg, M., Daniel, D., Jansen, E. A., Jenert,
    T., … Schröder, H. (2018). Erfahrungen im Aufbau von Transferagenturen zur Förderung
    eines datenbasierten kommunalen Bildungsmanagements. <i>Wirtschaftspädagogisches
    Forum</i>, <i>62</i>.
  bibtex: '@article{Euler_Sloane_Collenberg_Daniel_Jansen_Jenert_Meier_Menke_Schröder_2018,
    title={Erfahrungen im Aufbau von Transferagenturen zur Förderung eines datenbasierten
    kommunalen Bildungsmanagements.}, volume={62}, journal={Wirtschaftspädagogisches
    Forum}, publisher={Eusl Verlag}, author={Euler, Dieter and Sloane, Peter F. E.
    and Collenberg, Michèle and Daniel, D. and Jansen, E.A. and Jenert, Tobias and
    Meier, Karin and Menke, I. and Schröder, Helmut}, year={2018} }'
  chicago: Euler, Dieter, Peter F. E. Sloane, Michèle Collenberg, D. Daniel, E.A.
    Jansen, Tobias Jenert, Karin Meier, I. Menke, and Helmut Schröder. “Erfahrungen
    im Aufbau von Transferagenturen zur Förderung eines datenbasierten kommunalen
    Bildungsmanagements.” <i>Wirtschaftspädagogisches Forum</i> 62 (2018).
  ieee: D. Euler <i>et al.</i>, “Erfahrungen im Aufbau von Transferagenturen zur Förderung
    eines datenbasierten kommunalen Bildungsmanagements.,” <i>Wirtschaftspädagogisches
    Forum</i>, vol. 62, 2018.
  mla: Euler, Dieter, et al. “Erfahrungen im Aufbau von Transferagenturen zur Förderung
    eines datenbasierten kommunalen Bildungsmanagements.” <i>Wirtschaftspädagogisches
    Forum</i>, vol. 62, Eusl Verlag, 2018.
  short: D. Euler, P.F.E. Sloane, M. Collenberg, D. Daniel, E.A. Jansen, T. Jenert,
    K. Meier, I. Menke, H. Schröder, Wirtschaftspädagogisches Forum 62 (2018).
date_created: 2019-03-19T07:45:54Z
date_updated: 2022-01-06T07:03:56Z
department:
- _id: '208'
- _id: '282'
intvolume: '        62'
language:
- iso: ger
publication: Wirtschaftspädagogisches Forum
publisher: Eusl Verlag
status: public
title: Erfahrungen im Aufbau von Transferagenturen zur Förderung eines datenbasierten
  kommunalen Bildungsmanagements.
type: journal_article
user_id: '51057'
volume: 62
year: '2018'
...
---
_id: '8522'
alternative_title:
- Vortrag zum „Start in die Lehre“ an der TU Dortmund
author:
- first_name: Tobias
  full_name: Jenert, Tobias
  id: '71994'
  last_name: Jenert
  orcid: ' https://orcid.org/0000-0001-9262-5646'
citation:
  ama: Jenert T. <i>Motivation Und Emotionen in Der Studieneingangsphase. </i>.; 2018.
  apa: Jenert, T. (2018). <i>Motivation und Emotionen in der Studieneingangsphase.
    </i>.
  bibtex: '@book{Jenert_2018, title={Motivation und Emotionen in der Studieneingangsphase.
    }, author={Jenert, Tobias}, year={2018} }'
  chicago: Jenert, Tobias. <i>Motivation Und Emotionen in Der Studieneingangsphase.
    </i>, 2018.
  ieee: T. Jenert, <i>Motivation und Emotionen in der Studieneingangsphase. </i>.
    2018.
  mla: Jenert, Tobias. <i>Motivation Und Emotionen in Der Studieneingangsphase. </i>.
    2018.
  short: T. Jenert, Motivation Und Emotionen in Der Studieneingangsphase. , 2018.
date_created: 2019-03-19T07:54:09Z
date_updated: 2022-01-06T07:03:56Z
department:
- _id: '208'
- _id: '282'
language:
- iso: eng
status: public
title: 'Motivation und Emotionen in der Studieneingangsphase. '
type: misc
user_id: '51057'
year: '2018'
...
---
_id: '8537'
abstract:
- lang: eng
  text: We analysed the self-representation of twelve watchmaking firms located in
    a cluster in East Germany to understand how they apply rhetorical history to craft
    their identity. The findings show that there are common elements of rhetorical
    history that help organizations craft their identity, but there are also differences
    based on each firm’s historical background. While some firms specifically relate
    their identity to their own history, others mainly employ cluster-level history,
    while still others may even self-construct fictional historical roots. By discussing
    these findings, we contribute to a better understanding of how an organization’s
    identity is crafted and how history is utilized in such identity creation.
article_type: original
author:
- first_name: Simon
  full_name: Oertel, Simon
  last_name: Oertel
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: Oertel S, Thommes K. History as a source of organizational identity creation.
    <i>Organization Studies</i>. 2018;39(12):1709-1731. doi:<a href="https://doi.org/10.1177/0170840618800112">10.1177/0170840618800112</a>
  apa: Oertel, S., &#38; Thommes, K. (2018). History as a source of organizational
    identity creation. <i>Organization Studies</i>, <i>39</i>(12), 1709–1731. <a href="https://doi.org/10.1177/0170840618800112">https://doi.org/10.1177/0170840618800112</a>
  bibtex: '@article{Oertel_Thommes_2018, title={History as a source of organizational
    identity creation}, volume={39}, DOI={<a href="https://doi.org/10.1177/0170840618800112">10.1177/0170840618800112</a>},
    number={12}, journal={Organization Studies}, author={Oertel, Simon and Thommes,
    Kirsten}, year={2018}, pages={1709–1731} }'
  chicago: 'Oertel, Simon, and Kirsten Thommes. “History as a Source of Organizational
    Identity Creation.” <i>Organization Studies</i> 39, no. 12 (2018): 1709–31. <a
    href="https://doi.org/10.1177/0170840618800112">https://doi.org/10.1177/0170840618800112</a>.'
  ieee: S. Oertel and K. Thommes, “History as a source of organizational identity
    creation,” <i>Organization Studies</i>, vol. 39, no. 12, pp. 1709–1731, 2018.
  mla: Oertel, Simon, and Kirsten Thommes. “History as a Source of Organizational
    Identity Creation.” <i>Organization Studies</i>, vol. 39, no. 12, 2018, pp. 1709–31,
    doi:<a href="https://doi.org/10.1177/0170840618800112">10.1177/0170840618800112</a>.
  short: S. Oertel, K. Thommes, Organization Studies 39 (2018) 1709–1731.
date_created: 2019-03-22T07:24:18Z
date_updated: 2022-01-06T07:03:56Z
department:
- _id: '178'
- _id: '184'
doi: 10.1177/0170840618800112
intvolume: '        39'
issue: '12'
language:
- iso: eng
page: 1709-1731
project:
- _id: '81'
  grant_number: DFG 398074981
  name: Die Konstruktion organisationaler Identität und der Einfluss von Geschichte
publication: Organization Studies
publication_status: published
status: public
title: History as a source of organizational identity creation
type: journal_article
user_id: '49071'
volume: 39
year: '2018'
...
---
_id: '9687'
author:
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
- first_name: Verena
  full_name: Wolf, Verena
  id: '23633'
  last_name: Wolf
- first_name: Christian
  full_name: Bartelheimer, Christian
  id: '49160'
  last_name: Bartelheimer
citation:
  ama: Beverungen D, Wolf V, Bartelheimer C. Dienstleistungssysteme erfolgreich digital
    transformieren. <i>Service Business Development. spot.on marketing - Der Newsletter
    für Marketing und Business Development</i>. 2018.
  apa: Beverungen, D., Wolf, V., &#38; Bartelheimer, C. (2018). Dienstleistungssysteme
    erfolgreich digital transformieren. <i>Service Business Development. Spot.on Marketing
    - Der Newsletter Für Marketing Und Business Development</i>.
  bibtex: '@article{Beverungen_Wolf_Bartelheimer_2018, title={Dienstleistungssysteme
    erfolgreich digital transformieren}, journal={Service Business Development. spot.on
    marketing - Der Newsletter für Marketing und Business Development}, author={Beverungen,
    Daniel and Wolf, Verena and Bartelheimer, Christian}, year={2018} }'
  chicago: Beverungen, Daniel, Verena Wolf, and Christian Bartelheimer. “Dienstleistungssysteme
    Erfolgreich Digital Transformieren.” <i>Service Business Development. Spot.on
    Marketing - Der Newsletter Für Marketing Und Business Development</i>, 2018.
  ieee: D. Beverungen, V. Wolf, and C. Bartelheimer, “Dienstleistungssysteme erfolgreich
    digital transformieren,” <i>Service Business Development. spot.on marketing -
    Der Newsletter für Marketing und Business Development</i>, 2018.
  mla: Beverungen, Daniel, et al. “Dienstleistungssysteme Erfolgreich Digital Transformieren.”
    <i>Service Business Development. Spot.on Marketing - Der Newsletter Für Marketing
    Und Business Development</i>, 2018.
  short: D. Beverungen, V. Wolf, C. Bartelheimer, Service Business Development. Spot.on
    Marketing - Der Newsletter Für Marketing Und Business Development (2018).
date_created: 2019-05-07T15:05:26Z
date_updated: 2022-01-06T07:04:18Z
department:
- _id: '526'
language:
- iso: eng
publication: Service Business Development. spot.on marketing - Der Newsletter für
  Marketing und Business Development
publication_date: 2018-09-01
status: public
title: Dienstleistungssysteme erfolgreich digital transformieren
type: newspaper_article
user_id: '23633'
year: '2018'
...
---
_id: '9709'
author:
- first_name: Chris
  full_name: Gernreich, Chris
  last_name: Gernreich
- first_name: Verena
  full_name: Wolf, Verena
  id: '23633'
  last_name: Wolf
- first_name: Christian
  full_name: Bartelheimer, Christian
  id: '49160'
  last_name: Bartelheimer
- first_name: Christopher
  full_name: Prinz, Christopher
  last_name: Prinz
citation:
  ama: 'Gernreich C, Wolf V, Bartelheimer C, Prinz C. The Impact of Process Automation
    on Manufacturers’ Long-Term Knowledge. In: <i>Proceedings of the 39th International
    Conference on Information Systems</i>. San Francisco, USA; 2018.'
  apa: Gernreich, C., Wolf, V., Bartelheimer, C., &#38; Prinz, C. (2018). The Impact
    of Process Automation on Manufacturers’ Long-Term Knowledge. In <i>Proceedings
    of the 39th International Conference on Information Systems</i>. San Francisco,
    USA.
  bibtex: '@inproceedings{Gernreich_Wolf_Bartelheimer_Prinz_2018, place={San Francisco,
    USA}, title={The Impact of Process Automation on Manufacturers’ Long-Term Knowledge},
    booktitle={Proceedings of the 39th International Conference on Information Systems},
    author={Gernreich, Chris and Wolf, Verena and Bartelheimer, Christian and Prinz,
    Christopher}, year={2018} }'
  chicago: Gernreich, Chris, Verena Wolf, Christian Bartelheimer, and Christopher
    Prinz. “The Impact of Process Automation on Manufacturers’ Long-Term Knowledge.”
    In <i>Proceedings of the 39th International Conference on Information Systems</i>.
    San Francisco, USA, 2018.
  ieee: C. Gernreich, V. Wolf, C. Bartelheimer, and C. Prinz, “The Impact of Process
    Automation on Manufacturers’ Long-Term Knowledge,” in <i>Proceedings of the 39th
    International Conference on Information Systems</i>, San Francisco, USA, 2018.
  mla: Gernreich, Chris, et al. “The Impact of Process Automation on Manufacturers’
    Long-Term Knowledge.” <i>Proceedings of the 39th International Conference on Information
    Systems</i>, 2018.
  short: 'C. Gernreich, V. Wolf, C. Bartelheimer, C. Prinz, in: Proceedings of the
    39th International Conference on Information Systems, San Francisco, USA, 2018.'
conference:
  location: San Francisco, USA
  name: 39th International Conference on Information Systems
date_created: 2019-05-08T13:56:18Z
date_updated: 2022-01-06T07:04:18Z
department:
- _id: '526'
language:
- iso: eng
place: San Francisco, USA
publication: Proceedings of the 39th International Conference on Information Systems
status: public
title: The Impact of Process Automation on Manufacturers’ Long-Term Knowledge
type: conference
user_id: '23633'
year: '2018'
...
---
_id: '4362'
author:
- first_name: Darius
  full_name: Schlangenotto, Darius
  id: '13268'
  last_name: Schlangenotto
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
- first_name: Martin
  full_name: Poniatowski, Martin
  id: '32441'
  last_name: Poniatowski
citation:
  ama: 'Schlangenotto D, Kundisch D, Poniatowski M. What Drives Paid Search Success:
    A Systematic Literature Review. In: <i>Proceedings of the 24th Americas Conference
    on Information Systems (AMCIS)</i>. ; 2018.'
  apa: 'Schlangenotto, D., Kundisch, D., &#38; Poniatowski, M. (2018). What Drives
    Paid Search Success: A Systematic Literature Review. In <i>Proceedings of the
    24th Americas Conference on Information Systems (AMCIS)</i>. New Orleans, USA.'
  bibtex: '@inproceedings{Schlangenotto_Kundisch_Poniatowski_2018, title={What Drives
    Paid Search Success: A Systematic Literature Review}, booktitle={Proceedings of
    the 24th Americas Conference on Information Systems (AMCIS)}, author={Schlangenotto,
    Darius and Kundisch, Dennis and Poniatowski, Martin}, year={2018} }'
  chicago: 'Schlangenotto, Darius, Dennis Kundisch, and Martin Poniatowski. “What
    Drives Paid Search Success: A Systematic Literature Review.” In <i>Proceedings
    of the 24th Americas Conference on Information Systems (AMCIS)</i>, 2018.'
  ieee: 'D. Schlangenotto, D. Kundisch, and M. Poniatowski, “What Drives Paid Search
    Success: A Systematic Literature Review,” in <i>Proceedings of the 24th Americas
    Conference on Information Systems (AMCIS)</i>, New Orleans, USA, 2018.'
  mla: 'Schlangenotto, Darius, et al. “What Drives Paid Search Success: A Systematic
    Literature Review.” <i>Proceedings of the 24th Americas Conference on Information
    Systems (AMCIS)</i>, 2018.'
  short: 'D. Schlangenotto, D. Kundisch, M. Poniatowski, in: Proceedings of the 24th
    Americas Conference on Information Systems (AMCIS), 2018.'
conference:
  location: New Orleans, USA
  name: Americas' Conference on Information Systems (AMCIS)
date_created: 2018-09-07T14:51:42Z
date_updated: 2022-01-06T07:00:58Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the 24th Americas Conference on Information Systems (AMCIS)
status: public
title: 'What Drives Paid Search Success: A Systematic Literature Review'
type: conference
user_id: '16205'
year: '2018'
...
---
_id: '4363'
author:
- first_name: Nicolai
  full_name: Bohn, Nicolai
  id: '10342'
  last_name: Bohn
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Bohn N, Kundisch D. An Extended Perspective of Technology Pivots in Software
    Startups: Towards a Theoretical Model. In: <i>Proceedings of the 39th International
    Conference on Information Systems (ICIS)</i>. ; 2018.'
  apa: 'Bohn, N., &#38; Kundisch, D. (2018). An Extended Perspective of Technology
    Pivots in Software Startups: Towards a Theoretical Model. In <i>Proceedings of
    the 39th International Conference on Information Systems (ICIS)</i>. Phoenix,
    Arizona, USA.'
  bibtex: '@inproceedings{Bohn_Kundisch_2018, title={An Extended Perspective of Technology
    Pivots in Software Startups: Towards a Theoretical Model}, booktitle={Proceedings
    of the 39th International Conference on Information Systems (ICIS)}, author={Bohn,
    Nicolai and Kundisch, Dennis}, year={2018} }'
  chicago: 'Bohn, Nicolai, and Dennis Kundisch. “An Extended Perspective of Technology
    Pivots in Software Startups: Towards a Theoretical Model.” In <i>Proceedings of
    the 39th International Conference on Information Systems (ICIS)</i>, 2018.'
  ieee: 'N. Bohn and D. Kundisch, “An Extended Perspective of Technology Pivots in
    Software Startups: Towards a Theoretical Model,” in <i>Proceedings of the 39th
    International Conference on Information Systems (ICIS)</i>, Phoenix, Arizona,
    USA, 2018.'
  mla: 'Bohn, Nicolai, and Dennis Kundisch. “An Extended Perspective of Technology
    Pivots in Software Startups: Towards a Theoretical Model.” <i>Proceedings of the
    39th International Conference on Information Systems (ICIS)</i>, 2018.'
  short: 'N. Bohn, D. Kundisch, in: Proceedings of the 39th International Conference
    on Information Systems (ICIS), 2018.'
conference:
  location: Phoenix, Arizona, USA
  name: 39th International Conference on Information Systems (ICIS)
date_created: 2018-09-07T15:01:28Z
date_updated: 2022-01-06T07:00:58Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the 39th International Conference on Information Systems
  (ICIS)
publication_status: published
status: public
title: 'An Extended Perspective of Technology Pivots in Software Startups: Towards
  a Theoretical Model'
type: conference
user_id: '16205'
year: '2018'
...
---
_id: '4364'
author:
- first_name: Jürgen
  full_name: Neumann, Jürgen
  id: '32456'
  last_name: Neumann
citation:
  ama: 'Neumann J. The Economics of Online Reviews in Markets with Variety-Seeking
    Consumers. In: <i>INFORMS Conference on Information Systems and Technology (CIST)</i>.
    ; 2018.'
  apa: Neumann, J. (2018). The Economics of Online Reviews in Markets with Variety-Seeking
    Consumers. In <i>INFORMS Conference on Information Systems and Technology (CIST)</i>.
    Phoenix, Arizona, USA.
  bibtex: '@inproceedings{Neumann_2018, title={The Economics of Online Reviews in
    Markets with Variety-Seeking Consumers}, booktitle={INFORMS Conference on Information
    Systems and Technology (CIST)}, author={Neumann, Jürgen}, year={2018} }'
  chicago: Neumann, Jürgen. “The Economics of Online Reviews in Markets with Variety-Seeking
    Consumers.” In <i>INFORMS Conference on Information Systems and Technology (CIST)</i>,
    2018.
  ieee: J. Neumann, “The Economics of Online Reviews in Markets with Variety-Seeking
    Consumers,” in <i>INFORMS Conference on Information Systems and Technology (CIST)</i>,
    Phoenix, Arizona, USA, 2018.
  mla: Neumann, Jürgen. “The Economics of Online Reviews in Markets with Variety-Seeking
    Consumers.” <i>INFORMS Conference on Information Systems and Technology (CIST)</i>,
    2018.
  short: 'J. Neumann, in: INFORMS Conference on Information Systems and Technology
    (CIST), 2018.'
conference:
  location: Phoenix, Arizona, USA
  name: INFORMS Conference on Information Systems and Technology (CIST)
date_created: 2018-09-07T15:03:40Z
date_updated: 2022-01-06T07:00:59Z
ddc:
- '330'
department:
- _id: '276'
file:
- access_level: closed
  content_type: application/pdf
  creator: njuergen
  date_created: 2018-11-14T09:21:15Z
  date_updated: 2018-11-14T09:21:15Z
  file_id: '5544'
  file_name: CIST2018_Variety_Seeking_final.pdf
  file_size: 683419
  relation: main_file
  success: 1
file_date_updated: 2018-11-14T09:21:15Z
has_accepted_license: '1'
language:
- iso: eng
publication: INFORMS Conference on Information Systems and Technology (CIST)
quality_controlled: '1'
status: public
title: The Economics of Online Reviews in Markets with Variety-Seeking Consumers
type: conference_abstract
user_id: '16205'
year: '2018'
...
---
_id: '4373'
author:
- first_name: Daniel
  full_name: Szopinski, Daniel
  id: '36372'
  last_name: Szopinski
citation:
  ama: 'Szopinski D. Towards software-based tools for business model development:
    Using external stimuli for business model idea generation. In: <i>Bosch Business
    Model Innovation Summit 2018</i>. ; 2018.'
  apa: 'Szopinski, D. (2018). Towards software-based tools for business model development:
    Using external stimuli for business model idea generation. In <i>Bosch Business
    Model Innovation Summit 2018</i>. Renningen, Germany.'
  bibtex: '@inproceedings{Szopinski_2018, title={Towards software-based tools for
    business model development: Using external stimuli for business model idea generation},
    booktitle={Bosch Business Model Innovation Summit 2018}, author={Szopinski, Daniel},
    year={2018} }'
  chicago: 'Szopinski, Daniel. “Towards Software-Based Tools for Business Model Development:
    Using External Stimuli for Business Model Idea Generation.” In <i>Bosch Business
    Model Innovation Summit 2018</i>, 2018.'
  ieee: 'D. Szopinski, “Towards software-based tools for business model development:
    Using external stimuli for business model idea generation,” in <i>Bosch Business
    Model Innovation Summit 2018</i>, Renningen, Germany, 2018.'
  mla: 'Szopinski, Daniel. “Towards Software-Based Tools for Business Model Development:
    Using External Stimuli for Business Model Idea Generation.” <i>Bosch Business
    Model Innovation Summit 2018</i>, 2018.'
  short: 'D. Szopinski, in: Bosch Business Model Innovation Summit 2018, 2018.'
conference:
  location: Renningen, Germany
  name: Bosch Business Model Innovation Summit 2018
date_created: 2018-09-10T12:26:14Z
date_updated: 2022-01-06T07:00:59Z
ddc:
- '040'
department:
- _id: '276'
file:
- access_level: closed
  content_type: application/pdf
  creator: dsz
  date_created: 2018-11-29T15:03:20Z
  date_updated: 2018-11-29T15:03:20Z
  file_id: '5982'
  file_name: Bosch BMI Summit 2018.pdf
  file_size: 1180782
  relation: main_file
  success: 1
file_date_updated: 2018-11-29T15:03:20Z
has_accepted_license: '1'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '4'
  name: SFB 901 - Project Area C
- _id: '17'
  name: SFB 901 - Subproject C5
publication: Bosch Business Model Innovation Summit 2018
quality_controlled: '1'
status: public
title: 'Towards software-based tools for business model development: Using external
  stimuli for business model idea generation'
type: conference_abstract
user_id: '477'
year: '2018'
...
---
_id: '4394'
abstract:
- lang: eng
  text: "    1. Effektive Besteuerung von Outbound-Investitionen in den USA\r\n    2.
    Qualifikation von Einkünften als passiv\r\n    3. Anwendung des Motivtests auf
    die USA?\r\n    4. Fazit und Ausblick"
article_type: original
author:
- first_name: Markus
  full_name: Schümmer, Markus
  last_name: Schümmer
- first_name: Johannes
  full_name: Leusder, Johannes
  last_name: Leusder
- first_name: Arndt
  full_name: Weinrich, Arndt
  id: '72091'
  last_name: Weinrich
  orcid: 0000-0002-3983-0269
citation:
  ama: Schümmer M, Leusder J, Weinrich A. Implikationen der US-Steuerreform auf die
    Hinzurechnungsbesteuerung nach dem AStG. <i>IStR Internationales Steuerrecht</i>.
    2018.
  apa: Schümmer, M., Leusder, J., &#38; Weinrich, A. (2018). Implikationen der US-Steuerreform
    auf die Hinzurechnungsbesteuerung nach dem AStG. <i>IStR Internationales Steuerrecht</i>.
  bibtex: '@article{Schümmer_Leusder_Weinrich_2018, title={Implikationen der US-Steuerreform
    auf die Hinzurechnungsbesteuerung nach dem AStG}, journal={IStR Internationales
    Steuerrecht}, author={Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt},
    year={2018} }'
  chicago: Schümmer, Markus, Johannes Leusder, and Arndt Weinrich. “Implikationen
    der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” <i>IStR
    Internationales Steuerrecht</i>, 2018.
  ieee: M. Schümmer, J. Leusder, and A. Weinrich, “Implikationen der US-Steuerreform
    auf die Hinzurechnungsbesteuerung nach dem AStG,” <i>IStR Internationales Steuerrecht</i>,
    2018.
  mla: Schümmer, Markus, et al. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung
    nach dem AStG.” <i>IStR Internationales Steuerrecht</i>, 2018.
  short: M. Schümmer, J. Leusder, A. Weinrich, IStR Internationales Steuerrecht (2018).
date_created: 2018-09-14T08:42:16Z
date_updated: 2022-01-06T07:01:00Z
department:
- _id: '186'
- _id: '189'
extern: '1'
jel:
- H2
- M41
keyword:
- Effektive Besteuerung von Outbound-Investitionen in den USA Qualifikation von Einkünften
  als passiv  Anwendung des Motivtests auf die USA
language:
- iso: ger
publication: IStR Internationales Steuerrecht
publication_status: published
status: public
title: Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem
  AStG
type: journal_article
user_id: '72091'
year: '2018'
...
---
_id: '5001'
author:
- first_name: Ina
  full_name: Garnefeld, Ina
  last_name: Garnefeld
- first_name: Eva
  full_name: Boehm, Eva
  last_name: Boehm
- first_name: Lena
  full_name: Klimke, Lena
  last_name: Klimke
- first_name: Andrea
  full_name: Oestreich, Andrea
  last_name: Oestreich
citation:
  ama: 'Garnefeld I, Boehm E, Klimke L, Oestreich A. I thought it was over, but now
    it is back: customer reactions to ex post time extensions of sales promotions.
    <i>Journal of the Academy of Marketing Science</i>. 2018;46(6):1133--1147.'
  apa: 'Garnefeld, I., Boehm, E., Klimke, L., &#38; Oestreich, A. (2018). I thought
    it was over, but now it is back: customer reactions to ex post time extensions
    of sales promotions. <i>Journal of the Academy of Marketing Science</i>, <i>46</i>(6),
    1133--1147.'
  bibtex: '@article{Garnefeld_Boehm_Klimke_Oestreich_2018, title={I thought it was
    over, but now it is back: customer reactions to ex post time extensions of sales
    promotions}, volume={46}, number={6}, journal={Journal of the Academy of Marketing
    Science}, author={Garnefeld, Ina and Boehm, Eva and Klimke, Lena and Oestreich,
    Andrea}, year={2018}, pages={1133--1147} }'
  chicago: 'Garnefeld, Ina, Eva Boehm, Lena Klimke, and Andrea Oestreich. “I Thought
    It Was over, but Now It Is Back: Customer Reactions to Ex Post Time Extensions
    of Sales Promotions.” <i>Journal of the Academy of Marketing Science</i> 46, no.
    6 (2018): 1133--1147.'
  ieee: 'I. Garnefeld, E. Boehm, L. Klimke, and A. Oestreich, “I thought it was over,
    but now it is back: customer reactions to ex post time extensions of sales promotions,”
    <i>Journal of the Academy of Marketing Science</i>, vol. 46, no. 6, pp. 1133--1147,
    2018.'
  mla: 'Garnefeld, Ina, et al. “I Thought It Was over, but Now It Is Back: Customer
    Reactions to Ex Post Time Extensions of Sales Promotions.” <i>Journal of the Academy
    of Marketing Science</i>, vol. 46, no. 6, 2018, pp. 1133--1147.'
  short: I. Garnefeld, E. Boehm, L. Klimke, A. Oestreich, Journal of the Academy of
    Marketing Science 46 (2018) 1133--1147.
date_created: 2018-10-30T08:21:58Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '178'
- _id: '180'
intvolume: '        46'
issue: '6'
language:
- iso: eng
page: 1133--1147
publication: Journal of the Academy of Marketing Science
status: public
title: 'I thought it was over, but now it is back: customer reactions to ex post time
  extensions of sales promotions'
type: journal_article
user_id: '57352'
volume: 46
year: '2018'
...
---
_id: '5007'
abstract:
- lang: eng
  text: This study analyzes the relation between accounting conservatism, future tax
    rate cuts and countries’ level of book-tax conformity. Firms have an incentive
    to increase conservatism in ﬁnancial reporting when a tax rate cut is imminent
    to shift taxable income into the lower taxed future. Using a panel of ﬁrms across
    18 countries from 1995 to 2010 I ﬁnd that conditional conservatism is positively
    and signiﬁcantly associated with future tax rate cuts when book-tax conformity
    is high. This eﬀect is particularly pronounced for ﬁrms that concentrate the majority
    of their operations in the country in which the tax rate is cut. In contrast,
    there is no signiﬁcant relation between future tax rate cuts and unconditional
    conservatism.
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  last_name: Bornemann
citation:
  ama: Bornemann T. <i>Tax Avoidance and Accounting Conservatism</i>. Vol No. 2018-04.;
    2018.
  apa: Bornemann, T. (2018). <i>Tax Avoidance and Accounting Conservatism</i> (Vol.
    No. 2018-04).
  bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper
    Series}, title={Tax Avoidance and Accounting Conservatism}, volume={No. 2018-04},
    author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation
    Research Paper Series} }'
  chicago: Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol.
    No. 2018-04. WU International Taxation Research Paper Series, 2018.
  ieee: T. Bornemann, <i>Tax Avoidance and Accounting Conservatism</i>, vol. No. 2018-04.
    2018.
  mla: Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. No.
    2018-04, 2018.
  short: T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
date_created: 2018-10-30T12:14:40Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3114054_code1908122.pdf?abstractid=3114054&mirid=1
oa: '1'
series_title: WU International Taxation Research Paper Series
status: public
title: Tax Avoidance and Accounting Conservatism
type: working_paper
user_id: '68607'
volume: No. 2018-04
year: '2018'
...
