---
_id: '45735'
author:
- first_name: A.
  full_name: Eggert, A.
  last_name: Eggert
- first_name: I.
  full_name: Garnefeld, I.
  last_name: Garnefeld
- first_name: Lena
  full_name: Steinhoff, Lena
  id: '4336'
  last_name: Steinhoff
citation:
  ama: 'Eggert A, Garnefeld I, Steinhoff L. How Profound Is the Allure of Endowed
    Status in Hierarchical Loyalty Programs? In: Geyer-Schulz A, Meyer-Waarden L,
    eds. <i>Customer &#38; Service Systems, Special Issue: Customer Empowerment, 1
    (1)</i>. KIT Scientific Publishing; 2014:31-36. doi:<a href="https://doi.org/10.5445/KSP/1000038784/04">10.5445/KSP/1000038784/04</a>'
  apa: 'Eggert, A., Garnefeld, I., &#38; Steinhoff, L. (2014). How Profound Is the
    Allure of Endowed Status in Hierarchical Loyalty Programs? In A. Geyer-Schulz
    &#38; L. Meyer-Waarden (Eds.), <i>Customer &#38; Service Systems, Special Issue:
    Customer Empowerment, 1 (1)</i> (pp. 31–36). KIT Scientific Publishing. <a href="https://doi.org/10.5445/KSP/1000038784/04">https://doi.org/10.5445/KSP/1000038784/04</a>'
  bibtex: '@inbook{Eggert_Garnefeld_Steinhoff_2014, place={Karlsruhe}, title={How
    Profound Is the Allure of Endowed Status in Hierarchical Loyalty Programs?}, DOI={<a
    href="https://doi.org/10.5445/KSP/1000038784/04">10.5445/KSP/1000038784/04</a>},
    booktitle={Customer &#38; Service Systems, Special Issue: Customer Empowerment,
    1 (1)}, publisher={KIT Scientific Publishing}, author={Eggert, A. and Garnefeld,
    I. and Steinhoff, Lena}, editor={Geyer-Schulz, A. and Meyer-Waarden, L.}, year={2014},
    pages={31–36} }'
  chicago: 'Eggert, A., I. Garnefeld, and Lena Steinhoff. “How Profound Is the Allure
    of Endowed Status in Hierarchical Loyalty Programs?” In <i>Customer &#38; Service
    Systems, Special Issue: Customer Empowerment, 1 (1)</i>, edited by A. Geyer-Schulz
    and L. Meyer-Waarden, 31–36. Karlsruhe: KIT Scientific Publishing, 2014. <a href="https://doi.org/10.5445/KSP/1000038784/04">https://doi.org/10.5445/KSP/1000038784/04</a>.'
  ieee: 'A. Eggert, I. Garnefeld, and L. Steinhoff, “How Profound Is the Allure of
    Endowed Status in Hierarchical Loyalty Programs?,” in <i>Customer &#38; Service
    Systems, Special Issue: Customer Empowerment, 1 (1)</i>, A. Geyer-Schulz and L.
    Meyer-Waarden, Eds. Karlsruhe: KIT Scientific Publishing, 2014, pp. 31–36.'
  mla: 'Eggert, A., et al. “How Profound Is the Allure of Endowed Status in Hierarchical
    Loyalty Programs?” <i>Customer &#38; Service Systems, Special Issue: Customer
    Empowerment, 1 (1)</i>, edited by A. Geyer-Schulz and L. Meyer-Waarden, KIT Scientific
    Publishing, 2014, pp. 31–36, doi:<a href="https://doi.org/10.5445/KSP/1000038784/04">10.5445/KSP/1000038784/04</a>.'
  short: 'A. Eggert, I. Garnefeld, L. Steinhoff, in: A. Geyer-Schulz, L. Meyer-Waarden
    (Eds.), Customer &#38; Service Systems, Special Issue: Customer Empowerment, 1
    (1), KIT Scientific Publishing, Karlsruhe, 2014, pp. 31–36.'
date_created: 2023-06-22T16:50:09Z
date_updated: 2024-01-15T16:14:44Z
department:
- _id: '733'
doi: 10.5445/KSP/1000038784/04
editor:
- first_name: A.
  full_name: Geyer-Schulz, A.
  last_name: Geyer-Schulz
- first_name: L.
  full_name: Meyer-Waarden, L.
  last_name: Meyer-Waarden
language:
- iso: eng
page: 31-36
place: Karlsruhe
publication: 'Customer & Service Systems, Special Issue: Customer Empowerment, 1 (1)'
publication_status: published
publisher: KIT Scientific Publishing
status: public
title: How Profound Is the Allure of Endowed Status in Hierarchical Loyalty Programs?
type: book_chapter
user_id: '68445'
year: '2014'
...
---
_id: '45736'
author:
- first_name: Lena
  full_name: Steinhoff, Lena
  id: '4336'
  last_name: Steinhoff
- first_name: R. W.
  full_name: Palmatier, R. W.
  last_name: Palmatier
citation:
  ama: 'Steinhoff L, Palmatier RW. Three Perspectives for Making Loyalty Programs
    More Effective. In: Geyer-Schulz A, Meyer-Waarden L, eds. <i>Customer &#38; Service
    Systems, Special Issue: Customer Empowerment, 1 (1)</i>. KIT Scientific Publishing;
    2014:147-152. doi:<a href="https://doi.org/10.5445/KSP/1000038784/16">10.5445/KSP/1000038784/16</a>'
  apa: 'Steinhoff, L., &#38; Palmatier, R. W. (2014). Three Perspectives for Making
    Loyalty Programs More Effective. In A. Geyer-Schulz &#38; L. Meyer-Waarden (Eds.),
    <i>Customer &#38; Service Systems, Special Issue: Customer Empowerment, 1 (1)</i>
    (pp. 147–152). KIT Scientific Publishing. <a href="https://doi.org/10.5445/KSP/1000038784/16">https://doi.org/10.5445/KSP/1000038784/16</a>'
  bibtex: '@inbook{Steinhoff_Palmatier_2014, place={Karlsruhe}, title={Three Perspectives
    for Making Loyalty Programs More Effective}, DOI={<a href="https://doi.org/10.5445/KSP/1000038784/16">10.5445/KSP/1000038784/16</a>},
    booktitle={Customer &#38; Service Systems, Special Issue: Customer Empowerment,
    1 (1)}, publisher={KIT Scientific Publishing}, author={Steinhoff, Lena and Palmatier,
    R. W.}, editor={Geyer-Schulz, A. and Meyer-Waarden, L.}, year={2014}, pages={147–152}
    }'
  chicago: 'Steinhoff, Lena, and R. W. Palmatier. “Three Perspectives for Making Loyalty
    Programs More Effective.” In <i>Customer &#38; Service Systems, Special Issue:
    Customer Empowerment, 1 (1)</i>, edited by A. Geyer-Schulz and L. Meyer-Waarden,
    147–52. Karlsruhe: KIT Scientific Publishing, 2014. <a href="https://doi.org/10.5445/KSP/1000038784/16">https://doi.org/10.5445/KSP/1000038784/16</a>.'
  ieee: 'L. Steinhoff and R. W. Palmatier, “Three Perspectives for Making Loyalty
    Programs More Effective,” in <i>Customer &#38; Service Systems, Special Issue:
    Customer Empowerment, 1 (1)</i>, A. Geyer-Schulz and L. Meyer-Waarden, Eds. Karlsruhe:
    KIT Scientific Publishing, 2014, pp. 147–152.'
  mla: 'Steinhoff, Lena, and R. W. Palmatier. “Three Perspectives for Making Loyalty
    Programs More Effective.” <i>Customer &#38; Service Systems, Special Issue: Customer
    Empowerment, 1 (1)</i>, edited by A. Geyer-Schulz and L. Meyer-Waarden, KIT Scientific
    Publishing, 2014, pp. 147–52, doi:<a href="https://doi.org/10.5445/KSP/1000038784/16">10.5445/KSP/1000038784/16</a>.'
  short: 'L. Steinhoff, R.W. Palmatier, in: A. Geyer-Schulz, L. Meyer-Waarden (Eds.),
    Customer &#38; Service Systems, Special Issue: Customer Empowerment, 1 (1), KIT
    Scientific Publishing, Karlsruhe, 2014, pp. 147–152.'
date_created: 2023-06-22T16:51:45Z
date_updated: 2024-01-15T16:23:35Z
department:
- _id: '733'
doi: 10.5445/KSP/1000038784/16
editor:
- first_name: A.
  full_name: Geyer-Schulz, A.
  last_name: Geyer-Schulz
- first_name: L.
  full_name: Meyer-Waarden, L.
  last_name: Meyer-Waarden
language:
- iso: eng
page: 147-152
place: Karlsruhe
publication: 'Customer & Service Systems, Special Issue: Customer Empowerment, 1 (1)'
publication_status: published
publisher: KIT Scientific Publishing
status: public
title: Three Perspectives for Making Loyalty Programs More Effective
type: book_chapter
user_id: '68445'
year: '2014'
...
---
_id: '45755'
author:
- first_name: C. M.
  full_name: Henderson, C. M.
  last_name: Henderson
- first_name: Lena
  full_name: Steinhoff, Lena
  id: '4336'
  last_name: Steinhoff
- first_name: R. W.
  full_name: Palmatier, R. W.
  last_name: Palmatier
citation:
  ama: 'Henderson CM, Steinhoff L, Palmatier RW. <i>Consequences of Customer Engagement:
    How Customer Engagement Alters the Effects of Habit-, Dependence-, and Relationship-Based
    Intrinsic Loyalty, Marketing Science Institute (MSI) Working Paper Series.</i>;
    2014:14-121.'
  apa: 'Henderson, C. M., Steinhoff, L., &#38; Palmatier, R. W. (2014). <i>Consequences
    of Customer Engagement: How Customer Engagement Alters the Effects of Habit-,
    Dependence-, and Relationship-Based Intrinsic Loyalty, Marketing Science Institute
    (MSI) Working Paper Series.</i> (pp. 14–121).'
  bibtex: '@book{Henderson_Steinhoff_Palmatier_2014, title={Consequences of Customer
    Engagement: How Customer Engagement Alters the Effects of Habit-, Dependence-,
    and Relationship-Based Intrinsic Loyalty, Marketing Science Institute (MSI) Working
    Paper Series.}, author={Henderson, C. M. and Steinhoff, Lena and Palmatier, R.
    W.}, year={2014}, pages={14–121} }'
  chicago: 'Henderson, C. M., Lena Steinhoff, and R. W. Palmatier. <i>Consequences
    of Customer Engagement: How Customer Engagement Alters the Effects of Habit-,
    Dependence-, and Relationship-Based Intrinsic Loyalty, Marketing Science Institute
    (MSI) Working Paper Series.</i>, 2014.'
  ieee: 'C. M. Henderson, L. Steinhoff, and R. W. Palmatier, <i>Consequences of Customer
    Engagement: How Customer Engagement Alters the Effects of Habit-, Dependence-,
    and Relationship-Based Intrinsic Loyalty, Marketing Science Institute (MSI) Working
    Paper Series.</i> 2014, pp. 14–121.'
  mla: 'Henderson, C. M., et al. <i>Consequences of Customer Engagement: How Customer
    Engagement Alters the Effects of Habit-, Dependence-, and Relationship-Based Intrinsic
    Loyalty, Marketing Science Institute (MSI) Working Paper Series.</i> 2014, pp.
    14–121.'
  short: 'C.M. Henderson, L. Steinhoff, R.W. Palmatier, Consequences of Customer Engagement:
    How Customer Engagement Alters the Effects of Habit-, Dependence-, and Relationship-Based
    Intrinsic Loyalty, Marketing Science Institute (MSI) Working Paper Series., 2014.'
date_created: 2023-06-22T17:10:42Z
date_updated: 2024-01-29T12:51:19Z
department:
- _id: '733'
language:
- iso: eng
page: 14-121
publication_status: published
related_material:
  link:
  - relation: confirmation
    url: https://www.msi.org/articles/msi-best-paper-2016/
status: public
title: 'Consequences of Customer Engagement: How Customer Engagement Alters the Effects
  of Habit-, Dependence-, and Relationship-Based Intrinsic Loyalty, Marketing Science
  Institute (MSI) Working Paper Series.'
type: working_paper
user_id: '68445'
year: '2014'
...
---
_id: '46059'
author:
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
citation:
  ama: 'Kortebusch P. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>.; 2014.'
  apa: 'Kortebusch, P. (2014). <i>Zur Attraktivität von Advance Tax Rulings (ATRs)
    und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>.'
  bibtex: '@book{Kortebusch_2014, place={Paderborn}, title={Zur Attraktivität von
    Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren
    und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance
    Pricing Agreements(APAs) for Investors and Tax Authorities, Synopse zur Dissertation},
    author={Kortebusch, Pia}, year={2014} }'
  chicago: 'Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und
    Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>. Paderborn, 2014.'
  ieee: 'P. Kortebusch, <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>. Paderborn, 2014.'
  mla: 'Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation</i>. 2014.'
  short: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance
    Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness
    of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors
    and Tax Authorities, Synopse zur Dissertation, Paderborn, 2014.'
date_created: 2023-07-13T13:54:48Z
date_updated: 2024-02-06T10:22:17Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- url: http://digital.ub.uni-paderborn.de/hs/content/titleinfo/1227762
place: Paderborn
status: public
title: 'Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements
  (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings
  (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities, Synopse
  zur Dissertation'
type: dissertation
user_id: '74000'
year: '2014'
...
---
_id: '48233'
author:
- first_name: Jennifer
  full_name: Schneider, Jennifer
  id: '49590'
  last_name: Schneider
citation:
  ama: Schneider J. <i>AGnovel and Other Graphic Novels like Twilight</i>.; 2014.
  apa: Schneider, J. (2014). <i>AGnovel and other Graphic novels like Twilight</i>.
  bibtex: '@book{Schneider_2014, place={Rom, Italy }, title={AGnovel and other Graphic
    novels like Twilight}, author={Schneider, Jennifer}, year={2014} }'
  chicago: Schneider, Jennifer. <i>AGnovel and Other Graphic Novels like Twilight</i>.
    Rom, Italy , 2014.
  ieee: J. Schneider, <i>AGnovel and other Graphic novels like Twilight</i>. Rom,
    Italy , 2014.
  mla: Schneider, Jennifer. <i>AGnovel and Other Graphic Novels like Twilight</i>.
    2014.
  short: J. Schneider, AGnovel and Other Graphic Novels like Twilight, Rom, Italy
    , 2014.
date_created: 2023-10-18T06:35:42Z
date_updated: 2024-02-19T10:01:33Z
department:
- _id: '210'
language:
- iso: eng
place: 'Rom, Italy '
status: public
title: AGnovel and other Graphic novels like Twilight
type: misc
user_id: '14931'
year: '2014'
...
---
_id: '4425'
abstract:
- lang: ger
  text: Designbasierte Forschung zielt darauf, praktische Problemstellungen zu lösen
    und gleichzeitig wissenschaftliche Theorien (weiter) zu entwickeln. Dabei durchläuft
    designbasierte Forschung in der Regel die Phasen der Problemdefinition, der Entwicklung
    eines didaktischen Designs, der zyklischen Design-Implementation sowie der Evaluation
    und Reflexion in enger Kooperation von Wissenschaft und Praxis. Inwieweit es mittels
    designbasierter Forschung gelingen kann, wissenschaftliche Gültigkeit und praktische
    Relevanz von Forschung gleichermassen zu steigern, wird im Beitrag anhand des
    Konzepts multipler Signifikanzen erörtert. Dabei wird diskutiert, wie die Gestaltung
    der Kooperation von Forschenden und Praktikern/-innen dazu beitragen kann, die
    praktische, statistische, klinische und wirtschaftliche Signifikanz des designbasierten
    Forschungsprozesses sicherzustellen.
author:
- first_name: Taiga
  full_name: Brahm, Taiga
  last_name: Brahm
- first_name: Tobias
  full_name: Jenert, Tobias
  id: '71994'
  last_name: Jenert
  orcid: ' https://orcid.org/0000-0001-9262-5646'
citation:
  ama: 'Brahm T, Jenert T. Wissenschafts-Praxis-Kooperation in designbasierter Forschung:
    Im Spannungsfeld zwischen wissenschaftlicher Gültigkeit und praktischer Relevanz.
    <i>Zeitschrift für Berufs-und Wirtschaftspädagogik-Beihefte (ZBW-B)</i>. 2014;(Band
    27):45-62.'
  apa: 'Brahm, T., &#38; Jenert, T. (2014). Wissenschafts-Praxis-Kooperation in designbasierter
    Forschung: Im Spannungsfeld zwischen wissenschaftlicher Gültigkeit und praktischer
    Relevanz. <i>Zeitschrift Für Berufs-Und Wirtschaftspädagogik-Beihefte (ZBW-B)</i>,
    <i>Band 27</i>, 45–62.'
  bibtex: '@article{Brahm_Jenert_2014, title={Wissenschafts-Praxis-Kooperation in
    designbasierter Forschung: Im Spannungsfeld zwischen wissenschaftlicher Gültigkeit
    und praktischer Relevanz}, number={Band 27}, journal={Zeitschrift für Berufs-und
    Wirtschaftspädagogik-Beihefte (ZBW-B)}, publisher={Steiner}, author={Brahm, Taiga
    and Jenert, Tobias}, year={2014}, pages={45–62} }'
  chicago: 'Brahm, Taiga, and Tobias Jenert. “Wissenschafts-Praxis-Kooperation in
    Designbasierter Forschung: Im Spannungsfeld Zwischen Wissenschaftlicher Gültigkeit
    Und Praktischer Relevanz.” <i>Zeitschrift Für Berufs-Und Wirtschaftspädagogik-Beihefte
    (ZBW-B)</i>, no. Band 27 (2014): 45–62.'
  ieee: 'T. Brahm and T. Jenert, “Wissenschafts-Praxis-Kooperation in designbasierter
    Forschung: Im Spannungsfeld zwischen wissenschaftlicher Gültigkeit und praktischer
    Relevanz,” <i>Zeitschrift für Berufs-und Wirtschaftspädagogik-Beihefte (ZBW-B)</i>,
    no. Band 27, pp. 45–62, 2014.'
  mla: 'Brahm, Taiga, and Tobias Jenert. “Wissenschafts-Praxis-Kooperation in Designbasierter
    Forschung: Im Spannungsfeld Zwischen Wissenschaftlicher Gültigkeit Und Praktischer
    Relevanz.” <i>Zeitschrift Für Berufs-Und Wirtschaftspädagogik-Beihefte (ZBW-B)</i>,
    no. Band 27, Steiner, 2014, pp. 45–62.'
  short: T. Brahm, T. Jenert, Zeitschrift Für Berufs-Und Wirtschaftspädagogik-Beihefte
    (ZBW-B) (2014) 45–62.
date_created: 2018-09-18T09:13:31Z
date_updated: 2024-03-21T14:43:48Z
department:
- _id: '208'
- _id: '282'
extern: '1'
issue: Band 27
keyword:
- Design-based research
- design research
- validity
- significance
- Bildungsforschung
- designbasierte Forschung
- Wissenschafts-Praxis-Kommunikation
language:
- iso: eng
page: 45-62
publication: Zeitschrift für Berufs-und Wirtschaftspädagogik-Beihefte (ZBW-B)
publication_identifier:
  issn:
  - 0172-2875
publisher: Steiner
quality_controlled: '1'
status: public
title: 'Wissenschafts-Praxis-Kooperation in designbasierter Forschung: Im Spannungsfeld
  zwischen wissenschaftlicher Gültigkeit und praktischer Relevanz'
type: journal_article
user_id: '71994'
year: '2014'
...
---
_id: '4426'
abstract:
- lang: ger
  text: Beim Übergang von der Schule in die Hochschule stehen Studienanfänger/innen
    einer Vielzahl von Herausforderungen gegenüber (z. B. Ankommen am Studienort,
    Bewältigung der Studienanforderungen). Dabei gibt es - abgesehen von deskriptiven
    Untersuchungen - kaum gesicherte Forschungsergebnisse darüber, in welchem Umfang
    individuell unterschiedliche Eingangsvoraussetzungen die wahrgenommene Intensität
    der Übergangsherausforderungen beeinflussen. Mittels einer Längsschnittstudie
    wird eine Kohorte von Studienanfängerinnen und -anfängern anhand ihrer Selbstwirksamkeit
    in Gruppen eingeteilt. Es wird gezeigt, dass diese Gruppen sich auch im Ausmass
    der erwarteten und erlebten Herausforderungen des ersten Studienjahres signifikant
    unterscheiden.
author:
- first_name: Taiga
  full_name: Brahm, Taiga
  last_name: Brahm
- first_name: Tobias
  full_name: Jenert, Tobias
  id: '71994'
  last_name: Jenert
  orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: Dietrich
  full_name: Wagner, Dietrich
  last_name: Wagner
citation:
  ama: 'Brahm T, Jenert T, Wagner D. Nicht für alle gleich: subjektive Wahrnehmungen
    des Übergangs Schule-Hochschule. <i>Zeitschrift für Hochschulentwicklung</i>.
    2014;9(5):63-82.'
  apa: 'Brahm, T., Jenert, T., &#38; Wagner, D. (2014). Nicht für alle gleich: subjektive
    Wahrnehmungen des Übergangs Schule-Hochschule. <i>Zeitschrift Für Hochschulentwicklung</i>,
    <i>9</i>(5), 63–82.'
  bibtex: '@article{Brahm_Jenert_Wagner_2014, title={Nicht für alle gleich: subjektive
    Wahrnehmungen des Übergangs Schule-Hochschule}, volume={9}, number={5}, journal={Zeitschrift
    für Hochschulentwicklung}, publisher={Books on Demand }, author={Brahm, Taiga
    and Jenert, Tobias and Wagner, Dietrich}, year={2014}, pages={63–82} }'
  chicago: 'Brahm, Taiga, Tobias Jenert, and Dietrich Wagner. “Nicht Für Alle Gleich:
    Subjektive Wahrnehmungen Des Übergangs Schule-Hochschule.” <i>Zeitschrift Für
    Hochschulentwicklung</i> 9, no. 5 (2014): 63–82.'
  ieee: 'T. Brahm, T. Jenert, and D. Wagner, “Nicht für alle gleich: subjektive Wahrnehmungen
    des Übergangs Schule-Hochschule,” <i>Zeitschrift für Hochschulentwicklung</i>,
    vol. 9, no. 5, pp. 63–82, 2014.'
  mla: 'Brahm, Taiga, et al. “Nicht Für Alle Gleich: Subjektive Wahrnehmungen Des
    Übergangs Schule-Hochschule.” <i>Zeitschrift Für Hochschulentwicklung</i>, vol.
    9, no. 5, Books on Demand , 2014, pp. 63–82.'
  short: T. Brahm, T. Jenert, D. Wagner, Zeitschrift Für Hochschulentwicklung 9 (2014)
    63–82.
date_created: 2018-09-18T09:15:46Z
date_updated: 2024-03-21T14:44:08Z
department:
- _id: '208'
- _id: '282'
extern: '1'
intvolume: '         9'
issue: '5'
keyword:
- Studienanfänger/innen
- Herausforderungen
- Übergang
- Selbstwirksamkeit
- Angst
language:
- iso: eng
page: 63-82
publication: Zeitschrift für Hochschulentwicklung
publication_identifier:
  eissn:
  - 2219-6994
publisher: 'Books on Demand '
quality_controlled: '1'
status: public
title: 'Nicht für alle gleich: subjektive Wahrnehmungen des Übergangs Schule-Hochschule'
type: journal_article
user_id: '71994'
volume: 9
year: '2014'
...
---
_id: '53835'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
citation:
  ama: Bartlitz D. Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts.
    <i>Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)</i>. 2014;(4).
  apa: Bartlitz, D. (2014). Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts.
    <i>Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)</i>, <i>4</i>.
  bibtex: '@article{Bartlitz_2014, title={Die Verjährung des Anspruchs auf Rückerstattung
    des Bearbeitungsentgelts}, number={4}, journal={Zeitschrift für Bankrecht und
    Bankwirtschaft (ZBB)}, author={Bartlitz, David}, year={2014} }'
  chicago: Bartlitz, David. “Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts.”
    <i>Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)</i>, no. 4 (2014).
  ieee: D. Bartlitz, “Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts,”
    <i>Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)</i>, no. 4, 2014.
  mla: Bartlitz, David. “Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts.”
    <i>Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)</i>, no. 4, 2014.
  short: D. Bartlitz, Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) (2014).
date_created: 2024-05-02T15:42:58Z
date_updated: 2024-05-02T15:43:22Z
department:
- _id: '845'
extern: '1'
issue: '4'
language:
- iso: ger
publication: Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)
publication_status: published
status: public
title: Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts
type: journal_article
user_id: '95606'
year: '2014'
...
---
_id: '53834'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
- first_name: Jochen
  full_name: Hoffmann, Jochen
  last_name: Hoffmann
citation:
  ama: 'Bartlitz D, Hoffmann J. Zeitenwende: Aufklärungspflicht auch über Innenprovisionen.
    <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>. 2014;(32).'
  apa: 'Bartlitz, D., &#38; Hoffmann, J. (2014). Zeitenwende: Aufklärungspflicht auch
    über Innenprovisionen. <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, <i>32</i>.'
  bibtex: '@article{Bartlitz_Hoffmann_2014, title={Zeitenwende: Aufklärungspflicht
    auch über Innenprovisionen}, number={32}, journal={Zeitschrift für Wirtschaftsrecht
    (ZIP)}, author={Bartlitz, David and Hoffmann, Jochen}, year={2014} }'
  chicago: 'Bartlitz, David, and Jochen Hoffmann. “Zeitenwende: Aufklärungspflicht
    auch über Innenprovisionen.” <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, no.
    32 (2014).'
  ieee: 'D. Bartlitz and J. Hoffmann, “Zeitenwende: Aufklärungspflicht auch über Innenprovisionen,”
    <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, no. 32, 2014.'
  mla: 'Bartlitz, David, and Jochen Hoffmann. “Zeitenwende: Aufklärungspflicht auch
    über Innenprovisionen.” <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, no. 32,
    2014.'
  short: D. Bartlitz, J. Hoffmann, Zeitschrift für Wirtschaftsrecht (ZIP) (2014).
date_created: 2024-05-02T15:40:30Z
date_updated: 2024-05-02T15:40:45Z
department:
- _id: '845'
extern: '1'
issue: '32'
language:
- iso: ger
publication: Zeitschrift für Wirtschaftsrecht (ZIP)
publication_status: published
status: public
title: 'Zeitenwende: Aufklärungspflicht auch über Innenprovisionen'
type: journal_article
user_id: '95606'
year: '2014'
...
---
_id: '53843'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
citation:
  ama: Bartlitz D. Der philosophisch argumentierende Jurist - Versuch einer philosophischen
    Deutung der Irrtumskategorien des römischen Kaufrechts. <i>Journal on European
    History of Law (JEHL)</i>. 2014;(1):31-38.
  apa: Bartlitz, D. (2014). Der philosophisch argumentierende Jurist - Versuch einer
    philosophischen Deutung der Irrtumskategorien des römischen Kaufrechts. <i>Journal
    on European History of Law (JEHL)</i>, <i>1</i>, 31–38.
  bibtex: '@article{Bartlitz_2014, title={Der philosophisch argumentierende Jurist
    - Versuch einer philosophischen Deutung der Irrtumskategorien des römischen Kaufrechts},
    number={1}, journal={Journal on European History of Law (JEHL)}, author={Bartlitz,
    David}, year={2014}, pages={31–38} }'
  chicago: 'Bartlitz, David. “Der philosophisch argumentierende Jurist - Versuch einer
    philosophischen Deutung der Irrtumskategorien des römischen Kaufrechts.” <i>Journal
    on European History of Law (JEHL)</i>, no. 1 (2014): 31–38.'
  ieee: D. Bartlitz, “Der philosophisch argumentierende Jurist - Versuch einer philosophischen
    Deutung der Irrtumskategorien des römischen Kaufrechts,” <i>Journal on European
    History of Law (JEHL)</i>, no. 1, pp. 31–38, 2014.
  mla: Bartlitz, David. “Der philosophisch argumentierende Jurist - Versuch einer
    philosophischen Deutung der Irrtumskategorien des römischen Kaufrechts.” <i>Journal
    on European History of Law (JEHL)</i>, no. 1, 2014, pp. 31–38.
  short: D. Bartlitz, Journal on European History of Law (JEHL) (2014) 31–38.
date_created: 2024-05-02T19:28:44Z
date_updated: 2024-05-02T19:29:02Z
department:
- _id: '845'
extern: '1'
issue: '1'
language:
- iso: ger
page: 31-38
publication: Journal on European History of Law (JEHL)
status: public
title: Der philosophisch argumentierende Jurist - Versuch einer philosophischen Deutung
  der Irrtumskategorien des römischen Kaufrechts
type: journal_article
user_id: '95606'
year: '2014'
...
---
_id: '54201'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
citation:
  ama: Bartlitz D. Sanktionen bei mangelnder Bonitätsprüfung durch den Kreditgeber
    bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12. <i>Neue
    Juristische Wochenschrift (NJW)</i>. 2014;(27):1944-1945.
  apa: Bartlitz, D. (2014). Sanktionen bei mangelnder Bonitätsprüfung durch den Kreditgeber
    bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12. <i>Neue
    Juristische Wochenschrift (NJW)</i>, <i>27</i>, 1944–1945.
  bibtex: '@article{Bartlitz_2014, title={Sanktionen bei mangelnder Bonitätsprüfung
    durch den Kreditgeber bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014
    - C-565/12}, number={27}, journal={Neue Juristische Wochenschrift (NJW)}, author={Bartlitz,
    David}, year={2014}, pages={1944–1945} }'
  chicago: 'Bartlitz, David. “Sanktionen bei mangelnder Bonitätsprüfung durch den
    Kreditgeber bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12.”
    <i>Neue Juristische Wochenschrift (NJW)</i>, no. 27 (2014): 1944–45.'
  ieee: D. Bartlitz, “Sanktionen bei mangelnder Bonitätsprüfung durch den Kreditgeber
    bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12,” <i>Neue
    Juristische Wochenschrift (NJW)</i>, no. 27, pp. 1944–1945, 2014.
  mla: Bartlitz, David. “Sanktionen bei mangelnder Bonitätsprüfung durch den Kreditgeber
    bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12.” <i>Neue
    Juristische Wochenschrift (NJW)</i>, no. 27, 2014, pp. 1944–45.
  short: D. Bartlitz, Neue Juristische Wochenschrift (NJW) (2014) 1944–1945.
date_created: 2024-05-11T13:49:30Z
date_updated: 2024-05-11T13:49:49Z
department:
- _id: '845'
extern: '1'
issue: '27'
language:
- iso: ger
page: 1944-1945
publication: Neue Juristische Wochenschrift (NJW)
publication_status: published
status: public
title: Sanktionen bei mangelnder Bonitätsprüfung durch den Kreditgeber bei Verbraucherkrediten.
  Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12
type: journal_article
user_id: '95606'
year: '2014'
...
---
_id: '54194'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
- first_name: Jochen
  full_name: Hoffmann, Jochen
  last_name: Hoffmann
citation:
  ama: Bartlitz D, Hoffmann J. Erläuterungs- und Bonitätsprüfungspflicht im Verbraucherkreditrecht.
    <i>Wertpapier-Mitteilungen (WM)</i>. 2014;(49):2297-2304.
  apa: Bartlitz, D., &#38; Hoffmann, J. (2014). Erläuterungs- und Bonitätsprüfungspflicht
    im Verbraucherkreditrecht. <i>Wertpapier-Mitteilungen (WM)</i>, <i>49</i>, 2297–2304.
  bibtex: '@article{Bartlitz_Hoffmann_2014, title={Erläuterungs- und Bonitätsprüfungspflicht
    im Verbraucherkreditrecht}, number={49}, journal={Wertpapier-Mitteilungen (WM)},
    author={Bartlitz, David and Hoffmann, Jochen}, year={2014}, pages={2297–2304}
    }'
  chicago: 'Bartlitz, David, and Jochen Hoffmann. “Erläuterungs- und Bonitätsprüfungspflicht
    im Verbraucherkreditrecht.” <i>Wertpapier-Mitteilungen (WM)</i>, no. 49 (2014):
    2297–2304.'
  ieee: D. Bartlitz and J. Hoffmann, “Erläuterungs- und Bonitätsprüfungspflicht im
    Verbraucherkreditrecht,” <i>Wertpapier-Mitteilungen (WM)</i>, no. 49, pp. 2297–2304,
    2014.
  mla: Bartlitz, David, and Jochen Hoffmann. “Erläuterungs- und Bonitätsprüfungspflicht
    im Verbraucherkreditrecht.” <i>Wertpapier-Mitteilungen (WM)</i>, no. 49, 2014,
    pp. 2297–304.
  short: D. Bartlitz, J. Hoffmann, Wertpapier-Mitteilungen (WM) (2014) 2297–2304.
date_created: 2024-05-11T13:19:54Z
date_updated: 2024-05-11T13:20:15Z
department:
- _id: '845'
extern: '1'
issue: '49'
language:
- iso: ger
page: 2297-2304
publication: Wertpapier-Mitteilungen (WM)
publication_status: published
status: public
title: Erläuterungs- und Bonitätsprüfungspflicht im Verbraucherkreditrecht
type: journal_article
user_id: '95606'
year: '2014'
...
---
_id: '37107'
author:
- first_name: Annita
  full_name: Florou, Annita
  last_name: Florou
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing?
    . In: ; 2014.'
  apa: Florou, A., &#38; Kosi, U. (2014). <i>Does mandatory IFRS adoption facilitate
    debt financing? </i>. DART Research Seminar, Graz, Austria.
  bibtex: '@inproceedings{Florou_Kosi_2014, title={Does mandatory IFRS adoption facilitate
    debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2014} }'
  chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
    Debt Financing? ,” 2014.
  ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
    ,” presented at the DART Research Seminar, Graz, Austria, 2014.
  mla: Florou, Annita, and Urska Kosi. <i>Does Mandatory IFRS Adoption Facilitate
    Debt Financing? </i>. 2014.
  short: 'A. Florou, U. Kosi, in: 2014.'
conference:
  location: Graz, Austria
  name: DART Research Seminar
  start_date: 2014-03-03
date_created: 2023-01-17T13:20:21Z
date_updated: 2023-01-17T13:36:58Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Does mandatory IFRS adoption facilitate debt financing? '
type: conference
user_id: '88603'
year: '2014'
...
---
_id: '37090'
author:
- first_name: Jernej
  full_name: Koren, Jernej
  last_name: Koren
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Aljosa
  full_name: Valentincic, Aljosa
  last_name: Valentincic
citation:
  ama: 'Koren J, Kosi U, Valentincic A. <i>Cost of Debt for Private Firms Revisited:
    Voluntary Audits as a Reflection of Risk</i>.; 2014.'
  apa: 'Koren, J., Kosi, U., &#38; Valentincic, A. (2014). <i>Cost of Debt for Private
    Firms Revisited: Voluntary Audits as a Reflection of Risk</i>.'
  bibtex: '@book{Koren_Kosi_Valentincic_2014, title={Cost of Debt for Private Firms
    Revisited: Voluntary Audits as a Reflection of Risk}, author={Koren, Jernej and
    Kosi, Urska and Valentincic, Aljosa}, year={2014} }'
  chicago: 'Koren, Jernej, Urska Kosi, and Aljosa Valentincic. <i>Cost of Debt for
    Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>, 2014.'
  ieee: 'J. Koren, U. Kosi, and A. Valentincic, <i>Cost of Debt for Private Firms
    Revisited: Voluntary Audits as a Reflection of Risk</i>. 2014.'
  mla: 'Koren, Jernej, et al. <i>Cost of Debt for Private Firms Revisited: Voluntary
    Audits as a Reflection of Risk</i>. 2014.'
  short: 'J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited:
    Voluntary Audits as a Reflection of Risk, 2014.'
date_created: 2023-01-17T12:52:18Z
date_updated: 2023-01-18T14:02:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection
  of Risk'
type: working_paper
user_id: '88603'
year: '2014'
...
---
_id: '2742'
author:
- first_name: Marc
  full_name: Beutner, Marc
  last_name: Beutner
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
- first_name: J.
  full_name: Magenheim, J.
  last_name: Magenheim
- first_name: A.
  full_name: Zoyke, A.
  last_name: Zoyke
citation:
  ama: 'Beutner M, Kundisch D, Magenheim J, Zoyke A. Support, Supervision, Feedback
    and Lecturers Role in the use of the Classroom Response Systems PINGO. In: <i>Proceedings
    of the World Conference on E-Learning</i>. ; 2014:197-204.'
  apa: Beutner, M., Kundisch, D., Magenheim, J., &#38; Zoyke, A. (2014). Support,
    Supervision, Feedback and Lecturers Role in the use of the Classroom Response
    Systems PINGO. <i>Proceedings of the World Conference on E-Learning</i>, 197–204.
  bibtex: '@inproceedings{Beutner_Kundisch_Magenheim_Zoyke_2014, title={Support, Supervision,
    Feedback and Lecturers Role in the use of the Classroom Response Systems PINGO},
    booktitle={Proceedings of the World Conference on E-Learning}, author={Beutner,
    Marc and Kundisch, Dennis and Magenheim, J. and Zoyke, A.}, year={2014}, pages={197–204}
    }'
  chicago: Beutner, Marc, Dennis Kundisch, J. Magenheim, and A. Zoyke. “Support, Supervision,
    Feedback and Lecturers Role in the Use of the Classroom Response Systems PINGO.”
    In <i>Proceedings of the World Conference on E-Learning</i>, 197–204, 2014.
  ieee: M. Beutner, D. Kundisch, J. Magenheim, and A. Zoyke, “Support, Supervision,
    Feedback and Lecturers Role in the use of the Classroom Response Systems PINGO,”
    in <i>Proceedings of the World Conference on E-Learning</i>, New Orleans, USA,
    2014, pp. 197–204.
  mla: Beutner, Marc, et al. “Support, Supervision, Feedback and Lecturers Role in
    the Use of the Classroom Response Systems PINGO.” <i>Proceedings of the World
    Conference on E-Learning</i>, 2014, pp. 197–204.
  short: 'M. Beutner, D. Kundisch, J. Magenheim, A. Zoyke, in: Proceedings of the
    World Conference on E-Learning, 2014, pp. 197–204.'
conference:
  location: New Orleans, USA
  name: E-LEARN 2014 - World Conference on E-Learning
date_created: 2018-05-14T14:45:19Z
date_updated: 2023-01-20T14:02:04Z
department:
- _id: '276'
language:
- iso: eng
page: 197 -  204
publication: Proceedings of the World Conference on E-Learning
publication_status: published
status: public
title: Support, Supervision, Feedback and Lecturers Role in the use of the Classroom
  Response Systems PINGO
type: conference
user_id: '16205'
year: '2014'
...
---
_id: '4037'
abstract:
- lang: eng
  text: This study examines the determinants of financial firms' lobbying behaviour
    in the replacement process of International Financial Reporting Standard 4 (IFRS
    4) Insurance Contracts. Based on comment letters in response to International
    Accounting Standards Board's (IASB) Exposure Draft 2010/8, we investigate firms'
    lobbying decisions and their long-term lobbying intensity. Using an international
    sample of publicly listed financial firms, we show that insurance companies and
    financially constrained IFRS firms are more likely to lobby the IASB. We also
    examine the long-term lobbying activity in the IFRS 4 replacement process during
    the years 2007–2010. We find that insurance companies and firms with dispersed
    ownership lobby more. Our results are stronger for IFRS firms compared to US generally
    accepted accounting principles users. Overall, we document intense lobbying by
    financial firms and present results that are largely consistent with economic
    consequences of anticipated accounting changes being the main driver of firms'
    lobbying behaviour. These results are in line with prior findings for non-financial
    firms.
author:
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Antonia
  full_name: Reither, Antonia
  last_name: Reither
citation:
  ama: Kosi U, Reither A. Determinants of corporate participation in the IFRS 4 (insurance
    contracts) replacement process. <i>Accounting in Europe</i>. 2014;11(1):89-112.
    doi:<a href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>
  apa: Kosi, U., &#38; Reither, A. (2014). Determinants of corporate participation
    in the IFRS 4 (insurance contracts) replacement process. <i>Accounting in Europe</i>,
    <i>11</i>(1), 89–112. <a href="https://doi.org/10.1080/17449480.2014.897459">https://doi.org/10.1080/17449480.2014.897459</a>
  bibtex: '@article{Kosi_Reither_2014, title={Determinants of corporate participation
    in the IFRS 4 (insurance contracts) replacement process}, volume={11}, DOI={<a
    href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>},
    number={1}, journal={Accounting in Europe}, author={Kosi, Urska and Reither, Antonia},
    year={2014}, pages={89–112} }'
  chicago: 'Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation
    in the IFRS 4 (Insurance Contracts) Replacement Process.” <i>Accounting in Europe</i>
    11, no. 1 (2014): 89–112. <a href="https://doi.org/10.1080/17449480.2014.897459">https://doi.org/10.1080/17449480.2014.897459</a>.'
  ieee: 'U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS
    4 (insurance contracts) replacement process,” <i>Accounting in Europe</i>, vol.
    11, no. 1, pp. 89–112, 2014, doi: <a href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>.'
  mla: Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation
    in the IFRS 4 (Insurance Contracts) Replacement Process.” <i>Accounting in Europe</i>,
    vol. 11, no. 1, 2014, pp. 89–112, doi:<a href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>.
  short: U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
date_created: 2018-08-22T07:55:49Z
date_updated: 2023-01-24T15:33:00Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/17449480.2014.897459
extern: '1'
intvolume: '        11'
issue: '1'
jel:
- D72
- M41
- M48
keyword:
- standard setting
- IASB
- corporate lobbying
- financial firms
- IFRS 4
language:
- iso: eng
page: 89-112
publication: Accounting in Europe
publication_status: published
status: public
title: Determinants of corporate participation in the IFRS 4 (insurance contracts)
  replacement process
type: journal_article
user_id: '54068'
volume: 11
year: '2014'
...
---
_id: '4879'
abstract:
- lang: eng
  text: 'This study examines the effect of audit on private firms’ cost of debt. We
    use a sample of 1,949 small private firms operating in the period 2006-2010 with
    optional financial statement audit. High quality data allows us to construct a
    more precise interest rate measure than existing studies employ. After controlling
    for obvious sources of demand for voluntary audits (ownership complexity, subsidiary
    status, bank relations), we find a robust central result that voluntary audits
    increase rather than decrease the cost of debt financing, contrary to several
    existing studies. This finding indicates that voluntary audits are generally treated
    as “adopting a label” and penalised by creditors, regardless of the perceived
    auditor quality as a result of the lemon problem in the audit market. Even Big-4
    audits increase the cost of debt, likely as a result due to the lemon problem
    in the audit market, although the increase is smaller than for non-Big-4 audits.
    The results are sensitive to the estimation method used (OLS, Heckman’s two-step,
    PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions
    of these estimation methods may lead to incorrect inferences. Additional analyses
    show that audited firms’ reported earnings are less informative about future operating
    performance than earnings of their unaudited counterparts. Our results also indicate
    that results are sensitive to cost of debt definition and this might have affected
    the results reported in the existing literature. '
author:
- first_name: Jernej
  full_name: Koren, Jernej
  last_name: Koren
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Aljosa
  full_name: Valentincic, Aljosa
  last_name: Valentincic
citation:
  ama: Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost
    of Debt of Private Firms? <i>SSRN Electronic Journal </i>. Published online 2014.
  apa: Koren, J., Kosi, U., &#38; Valentincic, A. (2014). Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms? <i>SSRN Electronic Journal </i>.
  bibtex: '@article{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit
    Reduce the Cost of Debt of Private Firms?}, journal={SSRN Electronic Journal },
    author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }'
  chicago: Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?” <i>SSRN Electronic Journal </i>,
    2014.
  ieee: J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce
    the Cost of Debt of Private Firms?,” <i>SSRN Electronic Journal </i>, 2014.
  mla: Koren, Jernej, et al. “Does Financial Statement Audit Reduce the Cost of Debt
    of Private Firms?” <i>SSRN Electronic Journal </i>, 2014.
  short: J. Koren, U. Kosi, A. Valentincic, SSRN Electronic Journal  (2014).
date_created: 2018-10-26T07:39:16Z
date_updated: 2023-01-24T15:32:08Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
language:
- iso: eng
publication: 'SSRN Electronic Journal '
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: journal_article
user_id: '54068'
year: '2014'
...
---
_id: '46588'
author:
- first_name: Elmar
  full_name: Janssen, Elmar
  id: '21192'
  last_name: Janssen
citation:
  ama: Janssen E. <i>The Influence of Peers and Politics on Economic Outcomes - Empirical
    and Experimental Evidence in the Fields of Social Norms, Politically Connected
    Firms, Taxation and Climate Change</i>.; 2014.
  apa: Janssen, E. (2014). <i>The Influence of Peers and Politics on Economic Outcomes
    - Empirical and Experimental Evidence in the Fields of Social Norms, Politically
    Connected Firms, Taxation and Climate Change</i>.
  bibtex: '@book{Janssen_2014, title={The Influence of Peers and Politics on Economic
    Outcomes - Empirical and Experimental Evidence in the Fields of Social Norms,
    Politically Connected Firms, Taxation and Climate Change}, author={Janssen, Elmar},
    year={2014} }'
  chicago: Janssen, Elmar. <i>The Influence of Peers and Politics on Economic Outcomes
    - Empirical and Experimental Evidence in the Fields of Social Norms, Politically
    Connected Firms, Taxation and Climate Change</i>, 2014.
  ieee: E. Janssen, <i>The Influence of Peers and Politics on Economic Outcomes -
    Empirical and Experimental Evidence in the Fields of Social Norms, Politically
    Connected Firms, Taxation and Climate Change</i>. 2014.
  mla: Janssen, Elmar. <i>The Influence of Peers and Politics on Economic Outcomes
    - Empirical and Experimental Evidence in the Fields of Social Norms, Politically
    Connected Firms, Taxation and Climate Change</i>. 2014.
  short: E. Janssen, The Influence of Peers and Politics on Economic Outcomes - Empirical
    and Experimental Evidence in the Fields of Social Norms, Politically Connected
    Firms, Taxation and Climate Change, 2014.
date_created: 2023-08-21T11:18:57Z
date_updated: 2023-08-21T11:19:24Z
department:
- _id: '19'
language:
- iso: eng
status: public
supervisor:
- first_name: René
  full_name: Fahr, René
  id: '111'
  last_name: Fahr
title: The Influence of Peers and Politics on Economic Outcomes - Empirical and Experimental
  Evidence in the Fields of Social Norms, Politically Connected Firms, Taxation and
  Climate Change
type: dissertation
user_id: '21192'
year: '2014'
...
---
_id: '46695'
author:
- first_name: A.
  full_name: Eggert, A.
  last_name: Eggert
- first_name: Eva
  full_name: Münkhoff, Eva
  id: '3043'
  last_name: Münkhoff
  orcid: 0000-0001-6053-1012
- first_name: C.
  full_name: Thiesbrummel, C.
  last_name: Thiesbrummel
citation:
  ama: 'Eggert A, Münkhoff E, Thiesbrummel C. Service transition: A viable option
    for manufacturing companies with declining financial performance? In: <i>43rd
    EMAC Annual Conference, Valencia</i>. ; 2014.'
  apa: 'Eggert, A., Münkhoff, E., &#38; Thiesbrummel, C. (2014). Service transition:
    A viable option for manufacturing companies with declining financial performance?
    <i>43rd EMAC Annual Conference, Valencia</i>. 43rd EMAC Annual Conference, Valencia.'
  bibtex: '@inproceedings{Eggert_Münkhoff_Thiesbrummel_2014, title={Service transition:
    A viable option for manufacturing companies with declining financial performance?},
    booktitle={43rd EMAC Annual Conference, Valencia}, author={Eggert, A. and Münkhoff,
    Eva and Thiesbrummel, C.}, year={2014} }'
  chicago: 'Eggert, A., Eva Münkhoff, and C. Thiesbrummel. “Service Transition: A
    Viable Option for Manufacturing Companies with Declining Financial Performance?”
    In <i>43rd EMAC Annual Conference, Valencia</i>, 2014.'
  ieee: 'A. Eggert, E. Münkhoff, and C. Thiesbrummel, “Service transition: A viable
    option for manufacturing companies with declining financial performance?,” presented
    at the 43rd EMAC Annual Conference, Valencia, 2014.'
  mla: 'Eggert, A., et al. “Service Transition: A Viable Option for Manufacturing
    Companies with Declining Financial Performance?” <i>43rd EMAC Annual Conference,
    Valencia</i>, 2014.'
  short: 'A. Eggert, E. Münkhoff, C. Thiesbrummel, in: 43rd EMAC Annual Conference,
    Valencia, 2014.'
conference:
  location: Valencia
  name: 43rd EMAC Annual Conference
date_created: 2023-08-25T09:22:13Z
date_updated: 2023-08-25T10:03:57Z
department:
- _id: '785'
language:
- iso: eng
publication: 43rd EMAC Annual Conference, Valencia
publication_status: published
status: public
title: 'Service transition: A viable option for manufacturing companies with declining
  financial performance?'
type: conference
user_id: '49063'
year: '2014'
...
---
_id: '46692'
author:
- first_name: V.
  full_name: Kanuri, V.
  last_name: Kanuri
- first_name: Eva
  full_name: Münkhoff, Eva
  id: '3043'
  last_name: Münkhoff
  orcid: 0000-0001-6053-1012
- first_name: L. K.
  full_name: Scheer, L. K.
  last_name: Scheer
citation:
  ama: 'Kanuri V, Münkhoff E, Scheer LK. Service transition versus service infusion:
    Different pathways to success for service-oriented manufacturers? In: <i>ISBM
    2014 Academic Conference, San Francisco, CA</i>. ; 2014.'
  apa: 'Kanuri, V., Münkhoff, E., &#38; Scheer, L. K. (2014). Service transition versus
    service infusion: Different pathways to success for service-oriented manufacturers?
    <i>ISBM 2014 Academic Conference, San Francisco, CA</i>. ISBM 2014 Academic Conference,
    San Francisco, CA.'
  bibtex: '@inproceedings{Kanuri_Münkhoff_Scheer_2014, title={Service transition versus
    service infusion: Different pathways to success for service-oriented manufacturers?},
    booktitle={ISBM 2014 Academic Conference, San Francisco, CA}, author={Kanuri,
    V. and Münkhoff, Eva and Scheer, L. K.}, year={2014} }'
  chicago: 'Kanuri, V., Eva Münkhoff, and L. K. Scheer. “Service Transition versus
    Service Infusion: Different Pathways to Success for Service-Oriented Manufacturers?”
    In <i>ISBM 2014 Academic Conference, San Francisco, CA</i>, 2014.'
  ieee: 'V. Kanuri, E. Münkhoff, and L. K. Scheer, “Service transition versus service
    infusion: Different pathways to success for service-oriented manufacturers?,”
    presented at the ISBM 2014 Academic Conference, San Francisco, CA, 2014.'
  mla: 'Kanuri, V., et al. “Service Transition versus Service Infusion: Different
    Pathways to Success for Service-Oriented Manufacturers?” <i>ISBM 2014 Academic
    Conference, San Francisco, CA</i>, 2014.'
  short: 'V. Kanuri, E. Münkhoff, L.K. Scheer, in: ISBM 2014 Academic Conference,
    San Francisco, CA, 2014.'
conference:
  location: San Francisco, CA
  name: ISBM 2014 Academic Conference
date_created: 2023-08-25T09:17:40Z
date_updated: 2023-08-25T10:04:11Z
department:
- _id: '785'
language:
- iso: eng
publication: ISBM 2014 Academic Conference, San Francisco, CA
publication_status: published
status: public
title: 'Service transition versus service infusion: Different pathways to success
  for service-oriented manufacturers?'
type: conference
user_id: '49063'
year: '2014'
...