---
_id: '60949'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Dominika
full_name: Langenmayr, Dominika
last_name: Langenmayr
citation:
ama: 'Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? ifo
Schnelldienst. 2025;78(8):34-40.'
apa: 'Giese, H., Holtmann, S., Koch, R., & Langenmayr, D. (2025). Steuerliches
Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts
Deutschland? ifo Schnelldienst, 78(8), 34–40.'
bibtex: '@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78},
number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann,
Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }'
chicago: 'Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr.
“Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des
Wirtschaftsstandorts Deutschland?” ifo Schnelldienst 78, no. 8 (2025):
34–40.'
ieee: 'H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” ifo
Schnelldienst, vol. 78, no. 8, pp. 34–40, 2025.'
mla: 'Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender
Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst,
vol. 78, no. 8, 2025, pp. 34–40.'
short: H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025)
34–40.
date_created: 2025-08-19T10:16:55Z
date_updated: 2025-09-11T08:11:07Z
department:
- _id: '187'
intvolume: ' 78'
issue: '8'
language:
- iso: ger
page: 34-40
publication: ifo Schnelldienst
quality_controlled: '1'
status: public
title: 'Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung
des Wirtschaftsstandorts Deutschland?'
type: journal_article
user_id: '97894'
volume: 78
year: '2025'
...
---
_id: '62877'
author:
- first_name: Niklas
full_name: Sänger, Niklas
id: '49812'
last_name: Sänger
orcid: https://orcid.org/0009-0007-2292-9063
- first_name: Leonie
full_name: Schmid, Leonie
id: '57331'
last_name: Schmid
orcid: 0009-0005-8378-4385
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
citation:
ama: 'Sänger N, Schmid L, Jenert T, Kremer H-H, Kückmann M-A. Evaluation von Entwicklungsarbeiten
zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs
im Kontext der digitalen Transformation. In: ; 2025.'
apa: Sänger, N., Schmid, L., Jenert, T., Kremer, H.-H., & Kückmann, M.-A. (2025).
Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung
von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation.
Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
für Erziehungswissenschaft, Darmstadt.
bibtex: '@inproceedings{Sänger_Schmid_Jenert_Kremer_Kückmann_2025, title={Evaluation
von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften
an Berufskollegs im Kontext der digitalen Transformation}, author={Sänger, Niklas
and Schmid, Leonie and Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann},
year={2025} }'
chicago: Sänger, Niklas, Leonie Schmid, Tobias Jenert, H.-Hugo Kremer, and Marie-Ann
Kückmann. “Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung
von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation,” 2025.
ieee: N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, and M.-A. Kückmann, “Evaluation
von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften
an Berufskollegs im Kontext der digitalen Transformation,” presented at the Jahrestagung
der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft,
Darmstadt, 2025.
mla: Sänger, Niklas, et al. Evaluation von Entwicklungsarbeiten zur modulübergreifenden
Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen
Transformation. 2025.
short: 'N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, M.-A. Kückmann, in: 2025.'
conference:
end_date: 2025-09-26
location: Darmstadt
name: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
für Erziehungswissenschaft
start_date: 2025-09-24
date_created: 2025-12-04T13:26:01Z
date_updated: 2026-03-19T08:53:20Z
department:
- _id: '208'
- _id: '282'
- _id: '640'
language:
- iso: ger
project:
- _id: '865'
name: 'WÖRLD - Wirtschaftspädagogik und Ökonomische Bildung: Lehrkräftebildung und
Unterricht digital'
quality_controlled: '1'
status: public
title: Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung
von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation
type: conference
user_id: '57331'
year: '2025'
...
---
_id: '63470'
author:
- first_name: Laura
full_name: Wiredu, Laura
id: '69559'
last_name: Wiredu
citation:
ama: Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects. Junior Management Science. 2025;10(4):985-1008.
doi:10.582/jums/v10i4pp985-1008
apa: Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects. Junior Management Science, 10(4),
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008
bibtex: '@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax?
An Empirical Study of Medium-Term Effects}, volume={10}, DOI={10.582/jums/v10i4pp985-1008},
number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025},
pages={985–1008} }'
chicago: 'Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science 10, no. 4 (2025):
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008.'
ieee: 'L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects,” Junior Management Science, vol. 10, no. 4, pp.
985–1008, 2025, doi: 10.582/jums/v10i4pp985-1008.'
mla: Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science, vol. 10, no.
4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
short: L. Wiredu, Junior Management Science 10 (2025) 985–1008.
date_created: 2026-01-05T13:40:30Z
date_updated: 2026-03-19T10:17:07Z
department:
- _id: '187'
doi: 10.582/jums/v10i4pp985-1008
intvolume: ' 10'
issue: '4'
language:
- iso: eng
page: 985-1008
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term
Effects
type: journal_article
user_id: '96670'
volume: 10
year: '2025'
...
---
_id: '63908'
article_number: '105189'
author:
- first_name: Behnud
full_name: Mir Djawadi, Behnud
id: '26032'
last_name: Mir Djawadi
orcid: 0000-0002-6271-5912
- first_name: Sabrina
full_name: Plaß, Sabrina
id: '34502'
last_name: Plaß
- first_name: Sabrina
full_name: Loer, Sabrina
id: '38794'
last_name: Loer
citation:
ama: 'Mir Djawadi B, Plaß S, Loer S. “I don’t believe that you believe what I believe”:
an experiment on misperceptions of social norms and whistleblowing. European
Economic Review. 2025;180. doi:10.1016/j.euroecorev.2025.105189'
apa: 'Mir Djawadi, B., Plaß, S., & Loer, S. (2025). “I don’t believe that you
believe what I believe”: an experiment on misperceptions of social norms and whistleblowing.
European Economic Review, 180, Article 105189. https://doi.org/10.1016/j.euroecorev.2025.105189'
bibtex: '@article{Mir Djawadi_Plaß_Loer_2025, title={“I don’t believe that you believe
what I believe”: an experiment on misperceptions of social norms and whistleblowing},
volume={180}, DOI={10.1016/j.euroecorev.2025.105189},
number={105189}, journal={European Economic Review}, publisher={Elsevier BV},
author={Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}, year={2025}
}'
chicago: 'Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “‘I Don’t Believe
That You Believe What I Believe’: An Experiment on Misperceptions of Social Norms
and Whistleblowing.” European Economic Review 180 (2025). https://doi.org/10.1016/j.euroecorev.2025.105189.'
ieee: 'B. Mir Djawadi, S. Plaß, and S. Loer, “‘I don’t believe that you believe
what I believe’: an experiment on misperceptions of social norms and whistleblowing,”
European Economic Review, vol. 180, Art. no. 105189, 2025, doi: 10.1016/j.euroecorev.2025.105189.'
mla: 'Mir Djawadi, Behnud, et al. “‘I Don’t Believe That You Believe What I Believe’:
An Experiment on Misperceptions of Social Norms and Whistleblowing.” European
Economic Review, vol. 180, 105189, Elsevier BV, 2025, doi:10.1016/j.euroecorev.2025.105189.'
short: B. Mir Djawadi, S. Plaß, S. Loer, European Economic Review 180 (2025).
date_created: 2026-02-06T13:49:41Z
date_updated: 2026-03-27T16:06:34Z
department:
- _id: '179'
doi: 10.1016/j.euroecorev.2025.105189
intvolume: ' 180'
language:
- iso: eng
publication: European Economic Review
publication_identifier:
issn:
- 0014-2921
publication_status: published
publisher: Elsevier BV
status: public
title: '“I don’t believe that you believe what I believe”: an experiment on misperceptions
of social norms and whistleblowing'
type: journal_article
user_id: '26032'
volume: 180
year: '2025'
...
---
_id: '63911'
author:
- first_name: Behnud
full_name: Mir Djawadi, Behnud
id: '26032'
last_name: Mir Djawadi
orcid: 0000-0002-6271-5912
- first_name: Sabrina
full_name: Plaß, Sabrina
id: '34502'
last_name: Plaß
- first_name: Sabrina
full_name: Loer, Sabrina
id: '38794'
last_name: Loer
citation:
ama: 'Mir Djawadi B, Plaß S, Loer S. Social Information Interventions under Competing
Norms: Evidence from a Whistleblowing Experiment. SSRN Electronic Journal.
Published online 2025. doi:http://dx.doi.org/10.2139/ssrn.5345248'
apa: 'Mir Djawadi, B., Plaß, S., & Loer, S. (2025). Social Information Interventions
under Competing Norms: Evidence from a Whistleblowing Experiment. SSRN Electronic
Journal. http://dx.doi.org/10.2139/ssrn.5345248'
bibtex: '@article{Mir Djawadi_Plaß_Loer_2025, title={Social Information Interventions
under Competing Norms: Evidence from a Whistleblowing Experiment}, DOI={http://dx.doi.org/10.2139/ssrn.5345248},
journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Mir Djawadi,
Behnud and Plaß, Sabrina and Loer, Sabrina}, year={2025} }'
chicago: 'Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “Social Information
Interventions under Competing Norms: Evidence from a Whistleblowing Experiment.”
SSRN Electronic Journal, 2025. http://dx.doi.org/10.2139/ssrn.5345248.'
ieee: 'B. Mir Djawadi, S. Plaß, and S. Loer, “Social Information Interventions under
Competing Norms: Evidence from a Whistleblowing Experiment,” SSRN Electronic
Journal, 2025, doi: http://dx.doi.org/10.2139/ssrn.5345248.'
mla: 'Mir Djawadi, Behnud, et al. “Social Information Interventions under Competing
Norms: Evidence from a Whistleblowing Experiment.” SSRN Electronic Journal,
Elsevier BV, 2025, doi:http://dx.doi.org/10.2139/ssrn.5345248.'
short: B. Mir Djawadi, S. Plaß, S. Loer, SSRN Electronic Journal (2025).
date_created: 2026-02-06T13:54:00Z
date_updated: 2026-03-27T21:51:21Z
department:
- _id: '179'
doi: http://dx.doi.org/10.2139/ssrn.5345248
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: 'Social Information Interventions under Competing Norms: Evidence from a Whistleblowing
Experiment'
type: journal_article
user_id: '26032'
year: '2025'
...
---
_id: '63912'
author:
- first_name: Behnud
full_name: Mir Djawadi, Behnud
id: '26032'
last_name: Mir Djawadi
orcid: 0000-0002-6271-5912
- first_name: Lisa
full_name: Wester, Lisa
last_name: Wester
citation:
ama: Mir Djawadi B, Wester L. Social Interaction and Feedback-Giving Behavior in
the Sharing Economy - An Experimental Analysis. SSRN Electronic Journal.
Published online 2025. doi:https://dx.doi.org/10.2139/ssrn.5345248
apa: Mir Djawadi, B., & Wester, L. (2025). Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis. SSRN Electronic
Journal. https://dx.doi.org/10.2139/ssrn.5345248
bibtex: '@article{Mir Djawadi_Wester_2025, title={Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis}, DOI={https://dx.doi.org/10.2139/ssrn.5345248},
journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Mir Djawadi,
Behnud and Wester, Lisa}, year={2025} }'
chicago: Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis.” SSRN Electronic
Journal, 2025. https://dx.doi.org/10.2139/ssrn.5345248.
ieee: 'B. Mir Djawadi and L. Wester, “Social Interaction and Feedback-Giving Behavior
in the Sharing Economy - An Experimental Analysis,” SSRN Electronic Journal,
2025, doi: https://dx.doi.org/10.2139/ssrn.5345248.'
mla: Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis.” SSRN Electronic
Journal, Elsevier BV, 2025, doi:https://dx.doi.org/10.2139/ssrn.5345248.
short: B. Mir Djawadi, L. Wester, SSRN Electronic Journal (2025).
date_created: 2026-02-06T13:54:45Z
date_updated: 2026-03-28T10:14:10Z
department:
- _id: '179'
doi: https://dx.doi.org/10.2139/ssrn.5345248
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An
Experimental Analysis
type: journal_article
user_id: '26032'
year: '2025'
...
---
_id: '60050'
abstract:
- lang: eng
text: Reputation systems to rate companies’ performances remain largely unexplored
inresearch and are scarcely used in business-to-business (B2B) practice. Such
systemsare essential for businesses seeking trustworthy partners, as they help
reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality
serviceproviders to justify premium pricing. Unlike traditional review-based systems
in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism
inwhich buyers commit to a rating payment before a transaction. Once the buyer
final-izes the rating, this payment is executed and recorded on a blockchain as
an immu-table, secure ledger. Our system mimics natural trust-building mechanisms
with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated,
(4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable,
(7) stored ona blockchain, (8) and monitored by a third instance. This system
provides a novelapproach to fostering trust in B2B transactions by reducing information
asymme-try and transaction risk. We illustrate the mechanism’s application in
the consultingsector. Our analysis has identified 23 institutional trust and distrust
dimensions thatpromote establishing institutional trust through the proposed mechanism.
Qualita-tive interviews suggest that, while complex and challenging to apply,
this mecha-nism can foster trust in B2B transactions. Given the low maturity in
the applicationdomain—rating professional business services with business reputation
systems—and solution domain—using monetary stakes for ratings, this system stands
as apotential invention.
article_type: original
author:
- first_name: Simon
full_name: Hemmrich, Simon
id: '83557'
last_name: Hemmrich
- first_name: Volker
full_name: Nissen, Volker
last_name: Nissen
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Josias Daniel Miño
full_name: Pauls, Josias Daniel Miño
last_name: Pauls
citation:
ama: 'Hemmrich S, Nissen V, Beverungen D, Pauls JDM. Blockchain‑based reputation
systemsfor business‑to‑business services: designing a reputation mechanism to
reduce information asymmetry in professional consulting. Information Systems
and e-Business Management. 2025;23(1). doi:https://doi.org/10.1007/s10257-025-00702-9'
apa: 'Hemmrich, S., Nissen, V., Beverungen, D., & Pauls, J. D. M. (2025). Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting. Information Systems
and E-Business Management, 23(1). https://doi.org/10.1007/s10257-025-00702-9'
bibtex: '@article{Hemmrich_Nissen_Beverungen_Pauls_2025, title={Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting}, volume={23}, DOI={https://doi.org/10.1007/s10257-025-00702-9},
number={1}, journal={Information Systems and e-Business Management}, publisher={Springer},
author={Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias
Daniel Miño}, year={2025} }'
chicago: 'Hemmrich, Simon, Volker Nissen, Daniel Beverungen, and Josias Daniel Miño
Pauls. “Blockchain‑based Reputation Systemsfor Business‑to‑business Services:
Designing a Reputation Mechanism to Reduce Information Asymmetry in Professional
Consulting.” Information Systems and E-Business Management 23, no. 1 (2025).
https://doi.org/10.1007/s10257-025-00702-9.'
ieee: 'S. Hemmrich, V. Nissen, D. Beverungen, and J. D. M. Pauls, “Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting,” Information Systems
and e-Business Management, vol. 23, no. 1, 2025, doi: https://doi.org/10.1007/s10257-025-00702-9.'
mla: 'Hemmrich, Simon, et al. “Blockchain‑based Reputation Systemsfor Business‑to‑business
Services: Designing a Reputation Mechanism to Reduce Information Asymmetry in
Professional Consulting.” Information Systems and E-Business Management,
vol. 23, no. 1, Springer, 2025, doi:https://doi.org/10.1007/s10257-025-00702-9.'
short: S. Hemmrich, V. Nissen, D. Beverungen, J.D.M. Pauls, Information Systems
and E-Business Management 23 (2025).
date_created: 2025-05-28T08:12:28Z
date_updated: 2026-04-02T04:32:13Z
ddc:
- '000'
department:
- _id: '195'
doi: https://doi.org/10.1007/s10257-025-00702-9
external_id:
unknown:
- https://doi.org/10.1007/s10257-025-00702-9
file:
- access_level: closed
content_type: application/pdf
creator: hemmrich
date_created: 2025-05-28T08:05:18Z
date_updated: 2025-05-28T08:05:18Z
file_id: '60051'
file_name: Hemmrich_et_al-2025-Information_Systems_and_e-Business_Management.pdf
file_size: 1440251
relation: main_file
success: 1
file_date_updated: 2025-05-28T08:05:18Z
has_accepted_license: '1'
intvolume: ' 23'
issue: '1'
jel:
- D81
- D82
- L86
- L10
- M30
keyword:
- Information asymmetry
- Trust
- Reputation system
- Monetary rating
- Blockchain
- Consulting
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/epdf/10.1007/s10257-025-00702-9?sharing_token=fOiWqZx_ScKFAKjxu5UqWPe4RwlQNchNByi7wbcMAY6mjxpZFPB3OtpVT0rAZf9eEBt3_qXIVcZ67l3R9JVYasmuCsIimzE-xfP0N5Rimun248j0jFOnL1eBu4rypKSDFnbmR3kJ5xx-HLnCXvPvQPwpm09qOkS9GSNsiG-du60%3D
oa: '1'
publication: Information Systems and e-Business Management
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: 'Blockchain‑based reputation systemsfor business‑to‑business services: designing
a reputation mechanism to reduce information asymmetry in professional consulting'
type: journal_article
user_id: '83557'
volume: 23
year: '2025'
...
---
_id: '65309'
author:
- first_name: Simon
full_name: Hemmrich, Simon
id: '83557'
last_name: Hemmrich
citation:
ama: 'Hemmrich S. A Design Theory for Blockchain-Based Reputation Systems : Trust
and Coordination in B2B Markets. Universität Paderborn; 2025. doi:https://doi.org/10.17619/UNIPB/1-2414'
apa: 'Hemmrich, S. (2025). A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Universität Paderborn. https://doi.org/10.17619/UNIPB/1-2414'
bibtex: '@book{Hemmrich_2025, place={Paderborn}, title={A Design Theory for Blockchain-Based
Reputation Systems : Trust and Coordination in B2B Markets}, DOI={https://doi.org/10.17619/UNIPB/1-2414},
publisher={Universität Paderborn}, author={Hemmrich, Simon}, year={2025} }'
chicago: 'Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025.
https://doi.org/10.17619/UNIPB/1-2414.'
ieee: 'S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025.'
mla: 'Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Universität Paderborn, 2025, doi:https://doi.org/10.17619/UNIPB/1-2414.'
short: 'S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems : Trust
and Coordination in B2B Markets, Universität Paderborn, Paderborn, 2025.'
date_created: 2026-04-02T03:52:09Z
date_updated: 2026-04-02T04:31:57Z
department:
- _id: '195'
doi: https://doi.org/10.17619/UNIPB/1-2414
jel:
- D8
keyword:
- Reputation Systems
- Rating systems
- monetary ratings
- incentive mechanism
- systems theory
- Market coordination
- advanced review system
language:
- iso: eng
page: '347'
place: Paderborn
publication_status: published
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Daniel
full_name: Beverungen, Daniel
last_name: Beverungen
- first_name: Dennis
full_name: Kundisch, Dennis
last_name: Kundisch
title: 'A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination
in B2B Markets'
type: dissertation
user_id: '83557'
year: '2025'
...
---
_id: '65379'
abstract:
- lang: ger
text: Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der
Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand
einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter
Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die
ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten
als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen
verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit
Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung
des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität
und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen
bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und
geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter
Berichterstattung.
author:
- first_name: Philipp
full_name: Hofmann, Philipp
last_name: Hofmann
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Reeyarn
full_name: Li, Reeyarn
id: '102450'
last_name: Li
citation:
ama: 'Hofmann P, Sievers S, Li R. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:KORKOR1476665'
apa: 'Hofmann, P., Sievers, S., & Li, R. (2025). ESEF-Berichterstattung in
Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025 (pp. 251–258).
KoR. https://doi.org/KORKOR1476665'
bibtex: '@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={KORKOR1476665},
publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn},
year={2025}, pages={251–258} }'
chicago: 'Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. ESEF-Berichterstattung
in Deutschland: Herausforderungen und Chancen. Vol. Heft 7-8/2025. KoR, 2025.
https://doi.org/KORKOR1476665.'
ieee: 'P. Hofmann, S. Sievers, and R. Li, ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.'
mla: 'Hofmann, Philipp, et al. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. KoR, 2025, pp. 251–58, doi:KORKOR1476665.'
short: 'P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen, KoR, 2025.'
date_created: 2026-04-08T10:01:11Z
date_updated: 2026-04-08T10:02:30Z
department:
- _id: '186'
- _id: '275'
doi: KORKOR1476665
language:
- iso: ger
page: 251-258
publication_identifier:
unknown:
- 1617-8084
publication_status: published
publisher: KoR
status: public
title: 'ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen'
type: working_paper
user_id: '115848'
volume: Heft 7-8/2025
year: '2025'
...
---
_id: '56641'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization
a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.
The Accounting Review. 2025;100(2):71-102. doi:10.2308/TAR- 2021-0477
apa: Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax
Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency. The Accounting Review, 100(2), 71–102.
https://doi.org/10.2308/TAR-
2021-0477
bibtex: '@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer
Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards
Consistency}, volume={100}, DOI={10.2308/TAR-
2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus
and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025},
pages={71–102} }'
chicago: 'Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane.
“Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency.” The Accounting Review 100, no. 2 (2025): 71–102.
https://doi.org/10.2308/TAR-
2021-0477.'
ieee: 'M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer
Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards
Consistency,” The Accounting Review, vol. 100, no. 2, pp. 71–102, 2025,
doi: 10.2308/TAR- 2021-0477.'
mla: Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real
Effects of Global Tax Transparency and Standards Consistency.” The Accounting
Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
short: M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review
100 (2025) 71–102.
date_created: 2024-10-16T09:09:05Z
date_updated: 2026-04-09T07:35:36Z
department:
- _id: '187'
doi: 10.2308/TAR- 2021-0477
intvolume: ' 100'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.2308/TAR-2021-0477
oa: '1'
page: 71 - 102
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax
Transparency and Standards Consistency
type: journal_article
user_id: '74000'
volume: 100
year: '2025'
...
---
_id: '63579'
author:
- first_name: An
full_name: Chen, An
last_name: Chen
- first_name: Peter
full_name: Hieber, Peter
last_name: Hieber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role
of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.
International Tax and Public Finance. Published online 2025. doi:10.1007/s10797-025-09930-8
apa: Chen, A., Hieber, P., & Sureth-Sloane, C. (2025). How Much to Pay for Tax
Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
and Tax Uncertainty. International Tax and Public Finance. https://doi.org/10.1007/s10797-025-09930-8
bibtex: '@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax
Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
and Tax Uncertainty}, DOI={10.1007/s10797-025-09930-8},
journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter
and Sureth-Sloane, Caren}, year={2025} }'
chicago: Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax
Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
and Tax Uncertainty.” International Tax and Public Finance, 2025. https://doi.org/10.1007/s10797-025-09930-8.
ieee: 'A. Chen, P. Hieber, and C. Sureth-Sloane, “How Much to Pay for Tax Certainty?
The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax
Uncertainty,” International Tax and Public Finance, 2025, doi: 10.1007/s10797-025-09930-8.'
mla: Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax
Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” International
Tax and Public Finance, 2025, doi:10.1007/s10797-025-09930-8.
short: A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance
(2025).
date_created: 2026-01-13T08:41:48Z
date_updated: 2026-04-09T07:35:12Z
department:
- _id: '187'
doi: 10.1007/s10797-025-09930-8
language:
- iso: eng
publication: International Tax and Public Finance
quality_controlled: '1'
status: public
title: How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky
Investment under Loss Offset and Tax Uncertainty
type: journal_article
user_id: '74000'
year: '2025'
...
---
_id: '58500'
author:
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity.
World Tax Journal. 2025;17(1):1-23.
apa: Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance
Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.
bibtex: '@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules
and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz,
Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23}
}'
chicago: 'Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance
Rules and Tax Complexity.” World Tax Journal 17, no. 1 (2025): 1–23.'
ieee: D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and
Tax Complexity,” World Tax Journal, vol. 17, no. 1, pp. 1–23, 2025.
mla: Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World
Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
short: D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
date_created: 2025-02-04T07:59:21Z
date_updated: 2026-04-09T07:34:57Z
department:
- _id: '187'
intvolume: ' 17'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://doi.org/10.59403/29r4aza
page: 1 - 23
publication: World Tax Journal
quality_controlled: '1'
status: public
title: Anti-Tax Avoidance Rules and Tax Complexity
type: journal_article
user_id: '74000'
volume: 17
year: '2025'
...
---
_id: '56482'
abstract:
- lang: ger
text: "Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.
Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer
Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert.
Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und
Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit
und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die
Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren
und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen\r\nergibt
sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung
aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch
eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte
Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig
geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen
wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen
Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von
den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen
Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für
Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf
die Investitionsbereitschaft auswirken und sollte daher\r\nin politischen Diskussionen
über die Wiedereinführung einer Vermögensteuer berücksichtigt werden."
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien. Steuer und Wirtschaft. 2025;102(1):67-81.
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 102(1),
67–81.
bibtex: '@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer
Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer
und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren},
year={2025}, pages={67–81} }'
chicago: 'Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft 102,
no. 1 (2025): 67–81.'
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien,” Steuer und Wirtschaft, vol. 102, no. 1, pp. 67–81,
2025.
mla: Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.”
Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025)
67–81.
date_created: 2024-10-10T09:27:31Z
date_updated: 2026-04-09T07:35:42Z
department:
- _id: '187'
intvolume: ' 102'
issue: '1'
language:
- iso: ger
page: 67 - 81
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: journal_article
user_id: '74000'
volume: 102
year: '2025'
...
---
_id: '62110'
author:
- first_name: Korinna
full_name: Schönhärl, Korinna
last_name: Schönhärl
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch.
Ethik und Gesellschaft. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:10.18156/eug-2-2025-art-2.'
apa: 'Schönhärl, K., & Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit
– Ein Gespräch. Ethik und Gesellschaft, 19 (2): Die andere Seite der
sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
bibtex: '@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit
– Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.},
journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane,
Caren}, year={2025}, pages={1–31} }'
chicago: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025):
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
ieee: 'K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein
Gespräch,” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
pp. 1–31, 2025, doi: 10.18156/eug-2-2025-art-2.'
mla: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite
der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.'
short: 'K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere
Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben (2025) 1–31.'
date_created: 2025-11-06T10:38:32Z
date_updated: 2026-04-09T07:37:33Z
department:
- _id: '187'
doi: 10.18156/eug-2-2025-art-2.
language:
- iso: ger
page: 1-31
publication: Ethik und Gesellschaft
publication_status: published
quality_controlled: '1'
status: public
title: Steuern und Steuergerechtigkeit – Ein Gespräch
type: journal_article
user_id: '74000'
volume: '19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung
steigender öffentlicher Ausgaben'
year: '2025'
...
---
_id: '65383'
abstract:
- lang: eng
text: This paper introduces a predictive model for German mergers and acquisitions
(M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating
well-established traditional variables (also known as features), along with a
ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as
beer sales and weather data. We demonstrate that the inclusion of sentiment and
non-traditional variables enhances predictive performance. Our findings provide
an important empirical foundation for understanding near-term fluctuations in
German M& A activity and offer a forecasting tool relevant to both practitioners
and researchers.
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Reeyarn
full_name: Li, Reeyarn
id: '102450'
last_name: Li
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
- first_name: Francesca
full_name: Pietrogrande, Francesca
last_name: Pietrogrande
citation:
ama: 'Sievers S, Li R, Degen D, Kengelbach J, Pietrogrande F. Beer, Cars &
Fundamentals: Predicting German M& A Activity. Vol Heft 11-12/2025.; 2025:302-308.
doi:CFCF1480783'
apa: 'Sievers, S., Li, R., Degen, D., Kengelbach, J., & Pietrogrande, F. (2025).
Beer, Cars & Fundamentals: Predicting German M& A activity: Vol. Heft
11-12/2025 (pp. 302–308). https://doi.org/CFCF1480783'
bibtex: '@book{Sievers_Li_Degen_Kengelbach_Pietrogrande_2025, series={Corporate
Finance}, title={Beer, Cars & Fundamentals: Predicting German M& A activity},
volume={Heft 11-12/2025}, DOI={CFCF1480783},
author={Sievers, Sönke and Li, Reeyarn and Degen, Dominik and Kengelbach, Jens
and Pietrogrande, Francesca}, year={2025}, pages={302–308}, collection={Corporate
Finance} }'
chicago: 'Sievers, Sönke, Reeyarn Li, Dominik Degen, Jens Kengelbach, and Francesca
Pietrogrande. Beer, Cars & Fundamentals: Predicting German M& A Activity.
Vol. Heft 11-12/2025. Corporate Finance, 2025. https://doi.org/CFCF1480783.'
ieee: 'S. Sievers, R. Li, D. Degen, J. Kengelbach, and F. Pietrogrande, Beer,
Cars & Fundamentals: Predicting German M& A activity, vol. Heft 11-12/2025.
2025, pp. 302–308.'
mla: 'Sievers, Sönke, et al. Beer, Cars & Fundamentals: Predicting German
M& A Activity. 2025, pp. 302–08, doi:CFCF1480783.'
short: 'S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars
& Fundamentals: Predicting German M& A Activity, 2025.'
date_created: 2026-04-09T07:42:13Z
date_updated: 2026-04-09T07:42:58Z
department:
- _id: '275'
doi: CFCF1480783
language:
- iso: eng
page: 302-308
publication_identifier:
issn:
- 1437-8981
publication_status: published
series_title: Corporate Finance
status: public
title: 'Beer, Cars & Fundamentals: Predicting German M& A activity'
type: working_paper
user_id: '115848'
volume: Heft 11-12/2025
year: '2025'
...
---
_id: '65447'
author:
- first_name: Desiree
full_name: Daniel-Söltenfuß, Desiree
id: '10186'
last_name: Daniel-Söltenfuß
citation:
ama: 'Daniel-Söltenfuß D. Der Weg als Ziel: Die Gestaltung von Transferprozessen
in Innovationsprogrammen am Beispiel InnoVET. BWP@: Berufs- und Wirtschaftspädagogik
- online. 2025;49:1-26.'
apa: 'Daniel-Söltenfuß, D. (2025). Der Weg als Ziel: Die Gestaltung von Transferprozessen
in Innovationsprogrammen am Beispiel InnoVET. BWP@: Berufs- und Wirtschaftspädagogik
- online, 49, 1–26.'
bibtex: '@article{Daniel-Söltenfuß_2025, title={Der Weg als Ziel: Die Gestaltung
von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET}, volume={49},
journal={BWP@: Berufs- und Wirtschaftspädagogik - online}, author={Daniel-Söltenfuß,
Desiree}, year={2025}, pages={1–26} }'
chicago: 'Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen
in Innovationsprogrammen am Beispiel InnoVET.” BWP@: Berufs- und Wirtschaftspädagogik
- online 49 (2025): 1–26.'
ieee: 'D. Daniel-Söltenfuß, “Der Weg als Ziel: Die Gestaltung von Transferprozessen
in Innovationsprogrammen am Beispiel InnoVET,” BWP@: Berufs- und Wirtschaftspädagogik
- online, vol. 49, pp. 1–26, 2025.'
mla: 'Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen
in Innovationsprogrammen am Beispiel InnoVET.” BWP@: Berufs- und Wirtschaftspädagogik
- online, vol. 49, 2025, pp. 1–26.'
short: 'D. Daniel-Söltenfuß, BWP@: Berufs- und Wirtschaftspädagogik - online 49
(2025) 1–26.'
date_created: 2026-04-15T12:13:50Z
date_updated: 2026-04-15T12:15:16Z
department:
- _id: '208'
intvolume: ' 49'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.bwpat.de/ausgabe/49/daniel-soeltenfuss
oa: '1'
page: 1-26
publication: 'BWP@: Berufs- und Wirtschaftspädagogik - online'
publication_status: published
status: public
title: 'Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen
am Beispiel InnoVET'
type: journal_article
user_id: '10186'
volume: 49
year: '2025'
...
---
_id: '62284'
author:
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: Kundisch D. DFG fördert Forschungsprojekt - klare Wissensstrukturen in der
Wirtschaftsinformatik. Vol 3.; 2025:27-28.
apa: Kundisch, D. (2025). DFG fördert Forschungsprojekt - klare Wissensstrukturen
in der Wirtschaftsinformatik (Vol. 3, pp. 27–28).
bibtex: '@book{Kundisch_2025, series={Update - Das Magazin des SICP–Software Innovation
Campus Paderborn}, title={DFG fördert Forschungsprojekt - klare Wissensstrukturen
in der Wirtschaftsinformatik}, volume={3}, author={Kundisch, Dennis}, year={2025},
pages={27–28}, collection={Update - Das Magazin des SICP–Software Innovation Campus
Paderborn} }'
chicago: Kundisch, Dennis. DFG fördert Forschungsprojekt - klare Wissensstrukturen
in der Wirtschaftsinformatik. Vol. 3. Update - Das Magazin des SICP–Software
Innovation Campus Paderborn, 2025.
ieee: D. Kundisch, DFG fördert Forschungsprojekt - klare Wissensstrukturen in
der Wirtschaftsinformatik, vol. 3. 2025, pp. 27–28.
mla: Kundisch, Dennis. DFG fördert Forschungsprojekt - klare Wissensstrukturen
in der Wirtschaftsinformatik. 2025, pp. 27–28.
short: D. Kundisch, DFG fördert Forschungsprojekt - klare Wissensstrukturen in der
Wirtschaftsinformatik, 2025.
date_created: 2025-11-21T15:15:42Z
date_updated: 2026-05-20T10:07:44Z
department:
- _id: '276'
intvolume: ' 3'
language:
- iso: ger
page: 27 - 28
project:
- _id: '2486'
name: 'Hierarchische Taxonomien und Taxonomievisualisierung: Methodische Erweiterungen
für die Wirtschaftsinformatik'
publication_status: published
series_title: Update - Das Magazin des SICP–Software Innovation Campus Paderborn
status: public
title: DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik
type: working_paper
user_id: '16205'
volume: 3
year: '2025'
...
---
_id: '59096'
abstract:
- lang: eng
text: This study examines how strengthening tax enforcement by increasing human
enforcement capacity and improving tax audit technology affect tax audit efficiency.
I employ an economic model in which a tax manager’s tax planning effort shapes
corporate tax planning and a strategic tax auditor makes a technology-based audit
decision. I show that strengthening tax enforcement always increases tax revenues,
but decreases the number of audits only under narrow conditions, so that its effect
on tax audit efficiency is often ambiguous. Improving tax audit technology has
more nuanced implications. When the strength of tax enforcement is sufficiently
high, gradual improvements in tax audit technology crowd out audit incentives
and, surprisingly, reduce tax revenues, while sufficiently large improvements
can overturn this adverse revenue effect. At the same time, improved technology
lowers unnecessary audits once the strength of tax enforcement exceeds a minimum
level. Therefore, sufficiently large technology improvements improve tax audit
efficiency once this minimum level is exceeded. The results have important policy
and empirical implications in an environment of constrained fiscal budgets and
rapidly advancing audit technologies.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
citation:
ama: Dyck D. Corporate Tax Planning and Technology-Based Enforcement.; 2025.
doi:10.2139/ssrn.5186857
apa: Dyck, D. (2025). Corporate Tax Planning and Technology-Based Enforcement.
https://doi.org/10.2139/ssrn.5186857
bibtex: '@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper
Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement},
DOI={10.2139/ssrn.5186857},
author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 186} }'
chicago: Dyck, Daniel. Corporate Tax Planning and Technology-Based Enforcement.
TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. https://doi.org/10.2139/ssrn.5186857.
ieee: D. Dyck, Corporate Tax Planning and Technology-Based Enforcement. 2025.
mla: Dyck, Daniel. Corporate Tax Planning and Technology-Based Enforcement.
2025, doi:10.2139/ssrn.5186857.
short: D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.
date_created: 2025-03-25T08:51:57Z
date_updated: 2026-05-26T06:37:14Z
department:
- _id: '187'
doi: 10.2139/ssrn.5186857
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 186
status: public
title: Corporate Tax Planning and Technology-Based Enforcement
type: working_paper
user_id: '74000'
year: '2025'
...
---
_id: '59673'
abstract:
- lang: eng
text: This study analyzes the impact of tariff imposition announcements on the stock
prices of 1,194 U.S. companies during the first Trump administration, using a
unique sample of 4,624 announcements made by or against the U.S. between January
2018 and August 2019. We find that tariff announcements lead to negative (cumulative)
average abnormal stock returns. These negative wealth effects occur regardless
of whether the Trump administration imposes safeguard tariffs to protect domestic
industries or foreign countries announce retaliatory tariffs. Moreover, the adverse
impact is primarily driven by announcements involving China, with variations linked
to sector-specific, tariff, trade, and firm characteristics.
article_number: '107381'
article_type: original
author:
- first_name: Sascha Tobias
full_name: Wengerek, Sascha Tobias
id: '48837'
last_name: Wengerek
orcid: 0000-0002-7820-3903
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
- first_name: Benjamin
full_name: Hippert, Benjamin
id: '48476'
last_name: Hippert
citation:
ama: Wengerek ST, Uhde A, Hippert B. Share price reactions to tariff imposition
announcements during the first Trump administration. Finance Research Letters.
2025;80. doi:10.1016/j.frl.2025.107381
apa: Wengerek, S. T., Uhde, A., & Hippert, B. (2025). Share price reactions
to tariff imposition announcements during the first Trump administration. Finance
Research Letters, 80, Article 107381. https://doi.org/10.1016/j.frl.2025.107381
bibtex: '@article{Wengerek_Uhde_Hippert_2025, title={Share price reactions to tariff
imposition announcements during the first Trump administration}, volume={80},
DOI={10.1016/j.frl.2025.107381},
number={107381}, journal={Finance Research Letters}, publisher={Elsevier BV},
author={Wengerek, Sascha Tobias and Uhde, André and Hippert, Benjamin}, year={2025}
}'
chicago: Wengerek, Sascha Tobias, André Uhde, and Benjamin Hippert. “Share Price
Reactions to Tariff Imposition Announcements during the First Trump Administration.”
Finance Research Letters 80 (2025). https://doi.org/10.1016/j.frl.2025.107381.
ieee: 'S. T. Wengerek, A. Uhde, and B. Hippert, “Share price reactions to tariff
imposition announcements during the first Trump administration,” Finance Research
Letters, vol. 80, Art. no. 107381, 2025, doi: 10.1016/j.frl.2025.107381.'
mla: Wengerek, Sascha Tobias, et al. “Share Price Reactions to Tariff Imposition
Announcements during the First Trump Administration.” Finance Research Letters,
vol. 80, 107381, Elsevier BV, 2025, doi:10.1016/j.frl.2025.107381.
short: S.T. Wengerek, A. Uhde, B. Hippert, Finance Research Letters 80 (2025).
date_created: 2025-04-25T05:44:31Z
date_updated: 2026-05-27T10:58:22Z
department:
- _id: '19'
doi: 10.1016/j.frl.2025.107381
intvolume: ' 80'
keyword:
- Geopolitical risk
- Protectionism
- Strategic trade policy
- Tariffs
- Trade conflict
- U.S. – China trade war
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: Finance Research Letters
publication_identifier:
issn:
- 1544-6123
publication_status: published
publisher: Elsevier BV
quality_controlled: '1'
status: public
title: Share price reactions to tariff imposition announcements during the first Trump
administration
type: journal_article
user_id: '36049'
volume: 80
year: '2025'
...
---
_id: '65784'
author:
- first_name: IIja
full_name: Nastjuk, IIja
last_name: Nastjuk
- first_name: Theresa
full_name: Pfaff, Theresa
last_name: Pfaff
- first_name: Monideepa
full_name: Tarafdar, Monideepa
last_name: Tarafdar
- first_name: Simon
full_name: Trang, Simon
last_name: Trang
citation:
ama: 'Nastjuk Ii, Pfaff T, Tarafdar M, Trang S. Technostress and interventions to
prevent it. In: Research Handbook on Psychosocial Conditions at Work. Edward
Elgar Publishing; 2025. doi:10.4337/9781035318636.00013'
apa: Nastjuk, Ii., Pfaff, T., Tarafdar, M., & Trang, S. (2025). Technostress
and interventions to prevent it. In Research Handbook on Psychosocial Conditions
at Work. Edward Elgar Publishing. https://doi.org/10.4337/9781035318636.00013
bibtex: '@inbook{Nastjuk_Pfaff_Tarafdar_Trang_2025, title={Technostress and interventions
to prevent it}, DOI={10.4337/9781035318636.00013},
booktitle={Research Handbook on Psychosocial Conditions at Work}, publisher={Edward
Elgar Publishing}, author={Nastjuk, IIja and Pfaff, Theresa and Tarafdar, Monideepa
and Trang, Simon}, year={2025} }'
chicago: Nastjuk, IIja, Theresa Pfaff, Monideepa Tarafdar, and Simon Trang. “Technostress
and Interventions to Prevent It.” In Research Handbook on Psychosocial Conditions
at Work. Edward Elgar Publishing, 2025. https://doi.org/10.4337/9781035318636.00013.
ieee: Ii. Nastjuk, T. Pfaff, M. Tarafdar, and S. Trang, “Technostress and interventions
to prevent it,” in Research Handbook on Psychosocial Conditions at Work,
Edward Elgar Publishing, 2025.
mla: Nastjuk, IIja, et al. “Technostress and Interventions to Prevent It.” Research
Handbook on Psychosocial Conditions at Work, Edward Elgar Publishing, 2025,
doi:10.4337/9781035318636.00013.
short: 'Ii. Nastjuk, T. Pfaff, M. Tarafdar, S. Trang, in: Research Handbook on Psychosocial
Conditions at Work, Edward Elgar Publishing, 2025.'
date_created: 2026-06-07T19:15:05Z
date_updated: 2026-06-07T19:15:14Z
department:
- _id: '792'
doi: 10.4337/9781035318636.00013
language:
- iso: eng
publication: Research Handbook on Psychosocial Conditions at Work
publication_identifier:
isbn:
- '9781035318636'
- '9781035318629'
- '9781035318636'
publication_status: published
publisher: Edward Elgar Publishing
status: public
title: Technostress and interventions to prevent it
type: book_chapter
user_id: '98948'
year: '2025'
...