---
_id: '57823'
author:
- first_name: Ronja
  full_name: Büker, Ronja
  id: '76342'
  last_name: Büker
  orcid: https://orcid.org/0009-0004-7074-0992
- first_name: Noah
  full_name: Bellwald, Noah
  last_name: Bellwald
citation:
  ama: 'Büker R, Bellwald N. Selbstregulation von Unternehmer*innen - eine latente
    Klassenanalyse. In: <i>Jahrestagung Der Sektion Berufs- Und Wirtschaftspädagogik
    Der Deutschen Gesellschaft Für Erziehungswissenschaft</i>. ; 2023.'
  apa: Büker, R., &#38; Bellwald, N. (2023). Selbstregulation von Unternehmer*innen
    - eine latente Klassenanalyse. <i>Jahrestagung Der Sektion Berufs- Und Wirtschaftspädagogik
    Der Deutschen Gesellschaft Für Erziehungswissenschaft</i>. Jahrestagung der Sektion
    Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft,
    Flensburg.
  bibtex: '@inproceedings{Büker_Bellwald_2023, title={Selbstregulation von Unternehmer*innen
    - eine latente Klassenanalyse}, booktitle={Jahrestagung der Sektion Berufs- und
    Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}, author={Büker,
    Ronja and Bellwald, Noah}, year={2023} }'
  chicago: Büker, Ronja, and Noah Bellwald. “Selbstregulation von Unternehmer*innen
    - Eine Latente Klassenanalyse.” In <i>Jahrestagung Der Sektion Berufs- Und Wirtschaftspädagogik
    Der Deutschen Gesellschaft Für Erziehungswissenschaft</i>, 2023.
  ieee: R. Büker and N. Bellwald, “Selbstregulation von Unternehmer*innen - eine latente
    Klassenanalyse,” presented at the Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik
    der Deutschen Gesellschaft für Erziehungswissenschaft, Flensburg, 2023.
  mla: Büker, Ronja, and Noah Bellwald. “Selbstregulation von Unternehmer*innen -
    Eine Latente Klassenanalyse.” <i>Jahrestagung Der Sektion Berufs- Und Wirtschaftspädagogik
    Der Deutschen Gesellschaft Für Erziehungswissenschaft</i>, 2023.
  short: 'R. Büker, N. Bellwald, in: Jahrestagung Der Sektion Berufs- Und Wirtschaftspädagogik
    Der Deutschen Gesellschaft Für Erziehungswissenschaft, 2023.'
conference:
  end_date: 2023-09-08
  location: Flensburg
  name: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
    für Erziehungswissenschaft
  start_date: 2023-09-06
date_created: 2024-12-18T08:49:44Z
date_updated: 2024-12-18T10:48:20Z
department:
- _id: '208'
language:
- iso: eng
publication: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen
  Gesellschaft für Erziehungswissenschaft
status: public
title: Selbstregulation von Unternehmer*innen - eine latente Klassenanalyse
type: conference
user_id: '76342'
year: '2023'
...
---
_id: '45720'
author:
- first_name: Lena
  full_name: Steinhoff, Lena
  id: '4336'
  last_name: Steinhoff
- first_name: J. (S.)
  full_name: Liu, J. (S.)
  last_name: Liu
- first_name: X.
  full_name: Li, X.
  last_name: Li
- first_name: R. W.
  full_name: Palmatier, R. W.
  last_name: Palmatier
citation:
  ama: Steinhoff L, Liu J (S. ), Li X, Palmatier RW. Customer Engagement in International
    Markets. <i>Journal of International Marketing</i>. 2023;31(1):1-31. doi:<a href="https://doi.org/10.1177/1069031X221099211">10.1177/1069031X221099211</a>
  apa: Steinhoff, L., Liu, J. (S. ), Li, X., &#38; Palmatier, R. W. (2023). Customer
    Engagement in International Markets. <i>Journal of International Marketing</i>,
    <i>31</i>(1), 1–31. <a href="https://doi.org/10.1177/1069031X221099211">https://doi.org/10.1177/1069031X221099211</a>
  bibtex: '@article{Steinhoff_Liu_Li_Palmatier_2023, title={Customer Engagement in
    International Markets}, volume={31}, DOI={<a href="https://doi.org/10.1177/1069031X221099211">10.1177/1069031X221099211</a>},
    number={1}, journal={Journal of International Marketing}, author={Steinhoff, Lena
    and Liu, J. (S.) and Li, X. and Palmatier, R. W.}, year={2023}, pages={1–31} }'
  chicago: 'Steinhoff, Lena, J. (S.) Liu, X. Li, and R. W. Palmatier. “Customer Engagement
    in International Markets.” <i>Journal of International Marketing</i> 31, no. 1
    (2023): 1–31. <a href="https://doi.org/10.1177/1069031X221099211">https://doi.org/10.1177/1069031X221099211</a>.'
  ieee: 'L. Steinhoff, J. (S. ) Liu, X. Li, and R. W. Palmatier, “Customer Engagement
    in International Markets,” <i>Journal of International Marketing</i>, vol. 31,
    no. 1, pp. 1–31, 2023, doi: <a href="https://doi.org/10.1177/1069031X221099211">10.1177/1069031X221099211</a>.'
  mla: Steinhoff, Lena, et al. “Customer Engagement in International Markets.” <i>Journal
    of International Marketing</i>, vol. 31, no. 1, 2023, pp. 1–31, doi:<a href="https://doi.org/10.1177/1069031X221099211">10.1177/1069031X221099211</a>.
  short: L. Steinhoff, J. (S. ) Liu, X. Li, R.W. Palmatier, Journal of International
    Marketing 31 (2023) 1–31.
date_created: 2023-06-22T16:29:37Z
date_updated: 2025-01-06T13:06:02Z
department:
- _id: '733'
doi: 10.1177/1069031X221099211
intvolume: '        31'
issue: '1'
language:
- iso: eng
page: 1-31
publication: Journal of International Marketing
publication_status: published
status: public
title: Customer Engagement in International Markets
type: journal_article
user_id: '4336'
volume: 31
year: '2023'
...
---
_id: '46646'
author:
- first_name: Maike
  full_name: Althaus, Maike
  id: '61896'
  last_name: Althaus
- first_name: Nicole
  full_name: Grieger, Nicole
  id: '74818'
  last_name: Grieger
- first_name: Christian
  full_name: Vorbohle, Christian
  id: '29951'
  last_name: Vorbohle
- first_name: Michelle
  full_name: Müller, Michelle
  id: '50286'
  last_name: Müller
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Althaus M, Grieger N, Vorbohle C, Müller M, Kundisch D. Business Models for
    Cultural Event Platforms - A Taxonomy Approach. In: <i>Proceedings of the 15th
    Mediterranean Conference on Information Systems (MCIS)</i>.'
  apa: Althaus, M., Grieger, N., Vorbohle, C., Müller, M., &#38; Kundisch, D. (n.d.).
    Business Models for Cultural Event Platforms - A Taxonomy Approach. <i>Proceedings
    of the 15th Mediterranean Conference on Information Systems (MCIS)</i>. The 15th
    Mediterranean Conference on Information Systems (MCIS), The 6th Middle East &#38;
    North Africa Conference on digital Information Systems (MENACIS), Madrid, Spanien.
  bibtex: '@inproceedings{Althaus_Grieger_Vorbohle_Müller_Kundisch, title={Business
    Models for Cultural Event Platforms - A Taxonomy Approach}, booktitle={Proceedings
    of the 15th Mediterranean Conference on Information Systems (MCIS)}, author={Althaus,
    Maike and Grieger, Nicole and Vorbohle, Christian and Müller, Michelle and Kundisch,
    Dennis} }'
  chicago: Althaus, Maike, Nicole Grieger, Christian Vorbohle, Michelle Müller, and
    Dennis Kundisch. “Business Models for Cultural Event Platforms - A Taxonomy Approach.”
    In <i>Proceedings of the 15th Mediterranean Conference on Information Systems
    (MCIS)</i>, n.d.
  ieee: M. Althaus, N. Grieger, C. Vorbohle, M. Müller, and D. Kundisch, “Business
    Models for Cultural Event Platforms - A Taxonomy Approach,” presented at the The
    15th Mediterranean Conference on Information Systems (MCIS), The 6th Middle East
    &#38; North Africa Conference on digital Information Systems (MENACIS), Madrid,
    Spanien.
  mla: Althaus, Maike, et al. “Business Models for Cultural Event Platforms - A Taxonomy
    Approach.” <i>Proceedings of the 15th Mediterranean Conference on Information
    Systems (MCIS)</i>.
  short: 'M. Althaus, N. Grieger, C. Vorbohle, M. Müller, D. Kundisch, in: Proceedings
    of the 15th Mediterranean Conference on Information Systems (MCIS), n.d.'
conference:
  location: Madrid, Spanien
  name: The 15th Mediterranean Conference on Information Systems (MCIS), The 6th Middle
    East & North Africa Conference on digital Information Systems (MENACIS)
date_created: 2023-08-23T08:53:42Z
date_updated: 2025-02-14T09:33:06Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the 15th Mediterranean Conference on Information Systems
  (MCIS)
publication_status: accepted
status: public
title: Business Models for Cultural Event Platforms - A Taxonomy Approach
type: conference
user_id: '16205'
year: '2023'
...
---
_id: '53831'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
- first_name: Alexander
  full_name: Gräfe, Alexander
  last_name: Gräfe
- first_name: Luis
  full_name: Gilch, Luis
  last_name: Gilch
citation:
  ama: Bartlitz D, Gräfe A, Gilch L. The Reasonable Investor, Ex Ante Information
    and Ad Hoc Announcements. <i>Consumer Behavioral Finance eJournal</i>. Published
    online 2023:1-24. doi:<a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>
  apa: Bartlitz, D., Gräfe, A., &#38; Gilch, L. (2023). The Reasonable Investor, Ex
    Ante Information and Ad Hoc Announcements. <i>Consumer Behavioral Finance EJournal</i>,
    1–24. <a href="https://doi.org/10.2139/ssrn.4482987">https://doi.org/10.2139/ssrn.4482987</a>
  bibtex: '@article{Bartlitz_Gräfe_Gilch_2023, title={The Reasonable Investor, Ex
    Ante Information and Ad Hoc Announcements}, DOI={<a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>},
    journal={Consumer Behavioral Finance eJournal}, publisher={Elsevier BV}, author={Bartlitz,
    David and Gräfe, Alexander and Gilch, Luis}, year={2023}, pages={1–24} }'
  chicago: Bartlitz, David, Alexander Gräfe, and Luis Gilch. “The Reasonable Investor,
    Ex Ante Information and Ad Hoc Announcements.” <i>Consumer Behavioral Finance
    EJournal</i>, 2023, 1–24. <a href="https://doi.org/10.2139/ssrn.4482987">https://doi.org/10.2139/ssrn.4482987</a>.
  ieee: 'D. Bartlitz, A. Gräfe, and L. Gilch, “The Reasonable Investor, Ex Ante Information
    and Ad Hoc Announcements,” <i>Consumer Behavioral Finance eJournal</i>, pp. 1–24,
    2023, doi: <a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>.'
  mla: Bartlitz, David, et al. “The Reasonable Investor, Ex Ante Information and Ad
    Hoc Announcements.” <i>Consumer Behavioral Finance EJournal</i>, Elsevier BV,
    2023, pp. 1–24, doi:<a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>.
  short: D. Bartlitz, A. Gräfe, L. Gilch, Consumer Behavioral Finance EJournal (2023)
    1–24.
date_created: 2024-05-02T15:22:41Z
date_updated: 2025-06-26T08:36:25Z
department:
- _id: '845'
doi: 10.2139/ssrn.4482987
extern: '1'
language:
- iso: eng
page: 1-24
publication: Consumer Behavioral Finance eJournal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
status: public
title: The Reasonable Investor, Ex Ante Information and Ad Hoc Announcements
type: journal_article
user_id: '95606'
year: '2023'
...
---
_id: '54193'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
citation:
  ama: Bartlitz D. Unangemessene Benachteiligung durch Entgeltklausel in Ansparphase
    eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI ZR 551/21 -
    BGHZ 235, 102-117. <i>iff Infobrief</i>. 2023;(17):1-12.
  apa: Bartlitz, D. (2023). Unangemessene Benachteiligung durch Entgeltklausel in
    Ansparphase eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI
    ZR 551/21 - BGHZ 235, 102-117. <i>iff Infobrief</i>, <i>17</i>, 1–12.
  bibtex: '@article{Bartlitz_2023, title={Unangemessene Benachteiligung durch Entgeltklausel
    in Ansparphase eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 -
    XI ZR 551/21 - BGHZ 235, 102-117}, number={17}, journal={iff Infobrief}, author={Bartlitz,
    David}, year={2023}, pages={1–12} }'
  chicago: 'Bartlitz, David. “Unangemessene Benachteiligung durch Entgeltklausel in
    Ansparphase eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI
    ZR 551/21 - BGHZ 235, 102-117.” <i>iff Infobrief</i>, no. 17 (2023): 1–12.'
  ieee: D. Bartlitz, “Unangemessene Benachteiligung durch Entgeltklausel in Ansparphase
    eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI ZR 551/21 -
    BGHZ 235, 102-117,” <i>iff Infobrief</i>, no. 17, pp. 1–12, 2023.
  mla: Bartlitz, David. “Unangemessene Benachteiligung durch Entgeltklausel in Ansparphase
    eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI ZR 551/21 -
    BGHZ 235, 102-117.” <i>iff Infobrief</i>, no. 17, 2023, pp. 1–12.
  short: D. Bartlitz, iff Infobrief (2023) 1–12.
date_created: 2024-05-11T13:15:12Z
date_updated: 2025-06-26T09:14:43Z
department:
- _id: '845'
extern: '1'
issue: '17'
language:
- iso: ger
page: 1-12
publication: iff Infobrief
publication_status: published
status: public
title: Unangemessene Benachteiligung durch Entgeltklausel in Ansparphase eines Bausparvertrags.
  Besprechung zu BGH, Urt. v. 15.11.2022 - XI ZR 551/21 - BGHZ 235, 102-117
type: journal_article
user_id: '95606'
year: '2023'
...
---
_id: '60429'
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. §§ 53, 54 GmbHG (Satzungsänderungen), Bd. 2: §§ 35-88
    GmbHG, EGGmbHG. In: Michalski L, Heidinger A, Leible S, Schmidt J, eds. <i>Kommentar
    zum Gesetz betreffend die Gesellschaften mit beschränkter Haftung (GmbH-Gesetz)</i>.
    Vol 2. 4th ed. C.H. Beck; 2023.'
  apa: 'Bartlitz, D., &#38; Hoffmann, J. (2023). §§ 53, 54 GmbHG (Satzungsänderungen),
    Bd. 2: §§ 35-88 GmbHG, EGGmbHG. In L. Michalski, A. Heidinger, S. Leible, &#38;
    J. Schmidt (Eds.), <i>Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter
    Haftung (GmbH-Gesetz)</i> (4th ed., Vol. 2). C.H. Beck.'
  bibtex: '@inbook{Bartlitz_Hoffmann_2023, place={München}, edition={4}, title={§§
    53, 54 GmbHG (Satzungsänderungen), Bd. 2: §§ 35-88 GmbHG, EGGmbHG}, volume={2},
    booktitle={Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter
    Haftung (GmbH-Gesetz)}, publisher={C.H. Beck}, author={Bartlitz, David and Hoffmann,
    Jochen}, editor={Michalski, Lutz and Heidinger, Andreas and Leible, Stefan and
    Schmidt, Jessica}, year={2023} }'
  chicago: 'Bartlitz, David, and Jochen Hoffmann. “§§ 53, 54 GmbHG (Satzungsänderungen),
    Bd. 2: §§ 35-88 GmbHG, EGGmbHG.” In <i>Kommentar zum Gesetz betreffend die Gesellschaften
    mit beschränkter Haftung (GmbH-Gesetz)</i>, edited by Lutz Michalski, Andreas
    Heidinger, Stefan Leible, and Jessica Schmidt, 4th ed. Vol. 2. München: C.H. Beck,
    2023.'
  ieee: 'D. Bartlitz and J. Hoffmann, “§§ 53, 54 GmbHG (Satzungsänderungen), Bd. 2:
    §§ 35-88 GmbHG, EGGmbHG,” in <i>Kommentar zum Gesetz betreffend die Gesellschaften
    mit beschränkter Haftung (GmbH-Gesetz)</i>, 4th ed., vol. 2, L. Michalski, A.
    Heidinger, S. Leible, and J. Schmidt, Eds. München: C.H. Beck, 2023.'
  mla: 'Bartlitz, David, and Jochen Hoffmann. “§§ 53, 54 GmbHG (Satzungsänderungen),
    Bd. 2: §§ 35-88 GmbHG, EGGmbHG.” <i>Kommentar zum Gesetz betreffend die Gesellschaften
    mit beschränkter Haftung (GmbH-Gesetz)</i>, edited by Lutz Michalski et al., 4th
    ed., vol. 2, C.H. Beck, 2023.'
  short: 'D. Bartlitz, J. Hoffmann, in: L. Michalski, A. Heidinger, S. Leible, J.
    Schmidt (Eds.), Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter
    Haftung (GmbH-Gesetz), 4th ed., C.H. Beck, München, 2023.'
date_created: 2025-06-26T13:52:38Z
date_updated: 2025-06-26T13:52:50Z
department:
- _id: '845'
edition: '4'
editor:
- first_name: Lutz
  full_name: Michalski, Lutz
  last_name: Michalski
- first_name: Andreas
  full_name: Heidinger, Andreas
  last_name: Heidinger
- first_name: Stefan
  full_name: Leible, Stefan
  last_name: Leible
- first_name: Jessica
  full_name: Schmidt, Jessica
  last_name: Schmidt
extern: '1'
intvolume: '         2'
language:
- iso: ger
place: München
publication: Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter Haftung
  (GmbH-Gesetz)
publication_status: published
publisher: C.H. Beck
status: public
title: '§§ 53, 54 GmbHG (Satzungsänderungen), Bd. 2: §§ 35-88 GmbHG, EGGmbHG'
type: book_chapter
user_id: '95606'
volume: 2
year: '2023'
...
---
_id: '50285'
alternative_title:
- Poster auf dem Fakultätsforschungsworkshop
author:
- first_name: Desiree
  full_name: Daniel-Söltenfuß, Desiree
  id: '10186'
  last_name: Daniel-Söltenfuß
- first_name: 'Friederike '
  full_name: 'Breuing, Friederike '
  last_name: Breuing
- first_name: Marie-Ann
  full_name: Kückmann, Marie-Ann
  id: '25394'
  last_name: Kückmann
citation:
  ama: 'Daniel-Söltenfuß D, Breuing F, Kückmann M-A. Innovation and Transfer Processes
    in the German VET System. In: ; 2023.'
  apa: Daniel-Söltenfuß, D., Breuing, F., &#38; Kückmann, M.-A. (2023). <i>Innovation
    and Transfer Processes in the German VET System</i>. Fakultätsforschungsworkshop
    der Fakultät für Wirtschaftswissenschaften, Universität Padeborn.
  bibtex: '@inproceedings{Daniel-Söltenfuß_Breuing_Kückmann_2023, title={Innovation
    and Transfer Processes in the German VET System}, author={Daniel-Söltenfuß, Desiree
    and Breuing, Friederike  and Kückmann, Marie-Ann}, year={2023} }'
  chicago: Daniel-Söltenfuß, Desiree, Friederike  Breuing, and Marie-Ann Kückmann.
    “Innovation and Transfer Processes in the German VET System,” 2023.
  ieee: D. Daniel-Söltenfuß, F. Breuing, and M.-A. Kückmann, “Innovation and Transfer
    Processes in the German VET System,” presented at the Fakultätsforschungsworkshop
    der Fakultät für Wirtschaftswissenschaften, Universität Padeborn, 2023.
  mla: Daniel-Söltenfuß, Desiree, et al. <i>Innovation and Transfer Processes in the
    German VET System</i>. 2023.
  short: 'D. Daniel-Söltenfuß, F. Breuing, M.-A. Kückmann, in: 2023.'
conference:
  end_date: 2023-11-09
  location: Universität Padeborn
  name: Fakultätsforschungsworkshop der Fakultät für Wirtschaftswissenschaften
  start_date: 2023-11-09
date_created: 2024-01-08T08:50:26Z
date_updated: 2025-07-28T13:54:04Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Innovation and Transfer Processes in the German VET System
type: conference_abstract
user_id: '10186'
year: '2023'
...
---
_id: '45112'
article_type: letter_note
author:
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: Oliver
  full_name: Müller, Oliver
  id: '72849'
  last_name: Müller
- first_name: Guido
  full_name: Schryen, Guido
  id: '72850'
  last_name: Schryen
- first_name: Simon Thanh-Nam
  full_name: Trang, Simon Thanh-Nam
  id: '98948'
  last_name: Trang
  orcid: 0000-0002-4784-4038
- first_name: Matthias
  full_name: Trier, Matthias
  id: '72744'
  last_name: Trier
citation:
  ama: Beverungen D, Kundisch D, Mirbabaie M, et al. Digital Responsibility – a Multilevel
    Framework for Responsible Digitalization. <i>Business &#38; Information Systems
    Engineering</i>. 2023;65(4):463-474. doi:<a href="https://doi.org/10.1007/s12599-023-00822-x">10.1007/s12599-023-00822-x</a>
  apa: Beverungen, D., Kundisch, D., Mirbabaie, M., Müller, O., Schryen, G., Trang,
    S. T.-N., &#38; Trier, M. (2023). Digital Responsibility – a Multilevel Framework
    for Responsible Digitalization. <i>Business &#38; Information Systems Engineering</i>,
    <i>65</i>(4), 463–474. <a href="https://doi.org/10.1007/s12599-023-00822-x">https://doi.org/10.1007/s12599-023-00822-x</a>
  bibtex: '@article{Beverungen_Kundisch_Mirbabaie_Müller_Schryen_Trang_Trier_2023,
    title={Digital Responsibility – a Multilevel Framework for Responsible Digitalization},
    volume={65}, DOI={<a href="https://doi.org/10.1007/s12599-023-00822-x">10.1007/s12599-023-00822-x</a>},
    number={4}, journal={Business &#38; Information Systems Engineering}, author={Beverungen,
    Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen,
    Guido and Trang, Simon Thanh-Nam and Trier, Matthias}, year={2023}, pages={463–474}
    }'
  chicago: 'Beverungen, Daniel, Dennis Kundisch, Milad Mirbabaie, Oliver Müller, Guido
    Schryen, Simon Thanh-Nam Trang, and Matthias Trier. “Digital Responsibility –
    a Multilevel Framework for Responsible Digitalization.” <i>Business &#38; Information
    Systems Engineering</i> 65, no. 4 (2023): 463–74. <a href="https://doi.org/10.1007/s12599-023-00822-x">https://doi.org/10.1007/s12599-023-00822-x</a>.'
  ieee: 'D. Beverungen <i>et al.</i>, “Digital Responsibility – a Multilevel Framework
    for Responsible Digitalization,” <i>Business &#38; Information Systems Engineering</i>,
    vol. 65, no. 4, pp. 463–474, 2023, doi: <a href="https://doi.org/10.1007/s12599-023-00822-x">10.1007/s12599-023-00822-x</a>.'
  mla: Beverungen, Daniel, et al. “Digital Responsibility – a Multilevel Framework
    for Responsible Digitalization.” <i>Business &#38; Information Systems Engineering</i>,
    vol. 65, no. 4, 2023, pp. 463–74, doi:<a href="https://doi.org/10.1007/s12599-023-00822-x">10.1007/s12599-023-00822-x</a>.
  short: D. Beverungen, D. Kundisch, M. Mirbabaie, O. Müller, G. Schryen, S.T.-N.
    Trang, M. Trier, Business &#38; Information Systems Engineering 65 (2023) 463–474.
date_created: 2023-05-19T07:21:29Z
date_updated: 2026-03-12T13:44:38Z
ddc:
- '000'
department:
- _id: '277'
- _id: '196'
- _id: '646'
- _id: '526'
- _id: '198'
- _id: '792'
- _id: '276'
- _id: '681'
doi: 10.1007/s12599-023-00822-x
file:
- access_level: closed
  content_type: application/pdf
  creator: schryen
  date_created: 2023-07-06T13:02:00Z
  date_updated: 2023-07-06T13:02:00Z
  file_id: '45871'
  file_name: Digital_Responsibility- A Multilevel Framework for Responsible Digitilization-
    BISE Springer VERSION.pdf
  file_size: 373767
  relation: main_file
  success: 1
file_date_updated: 2023-07-06T13:02:00Z
has_accepted_license: '1'
intvolume: '        65'
issue: '4'
language:
- iso: eng
page: 463 - 474
publication: Business & Information Systems Engineering
publication_status: published
status: public
title: Digital Responsibility – a Multilevel Framework for Responsible Digitalization
type: journal_article
user_id: '16205'
volume: 65
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
  text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
    disclosure choice in firms’ financial statements. By applying a game-theory disclosure
    model for the voluntary disclosure strategies of firms, in a tax setting, we argue
    that firms face a trade-off in their ETR disclosure decisions. On the one hand,
    firms have an incentive to enhance their ETR disclosure when the ratio offers
    shareholders ‘favourable conditions’, for example, higher expected after-tax cash
    flows. On the other hand, the disclosure of a favourable low ETR could attract
    the attention of tax auditors and the public and ultimately result in disclosure
    costs. We empirically test disclosure behaviour by examining the relation between
    disclosure visibility and different ETR conditions that reflect different stakeholder-specific
    costs and benefits. While we find that unfavourable ETR conditions are not highlighted,
    we observe higher disclosure visibility for favourable ETRs (smooth, close to
    the industry average, and decreasing ETRs). Additional analyses reveal that this
    high visibility is characteristic of firm years with only moderately decreasing
    ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly
    and in contrast to our main results, a subsample of family firms does not seem
    to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
    Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight
    Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1),
    1–37. <a href="https://doi.org/10.1080/00014788.2021.1958669">https://doi.org/10.1080/00014788.2021.1958669</a>
  bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
    Their Effective Tax Rate?}, volume={53}, DOI={<a href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>},
    number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
    and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
  chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
    Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53,
    no. 1 (2023): 1–37. <a href="https://doi.org/10.1080/00014788.2021.1958669">https://doi.org/10.1080/00014788.2021.1958669</a>.'
  ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
    Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1,
    pp. 1–37, 2023, doi: <a href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>.'
  mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
    <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a
    href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>.
  short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
    53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2026-04-09T07:35:50Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: '        53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '96670'
volume: 53
year: '2023'
...
---
_id: '46043'
author:
- first_name: Rembert
  full_name: Unterstell, Rembert
  last_name: Unterstell
citation:
  ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
    und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>. 2023;(1):6-9.
  apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben,
    Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, <i>1</i>, 6–9.
  bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen
    erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane},
    number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft},
    publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }'
  chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
    Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1 (2023): 6–9.'
  ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
    und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, pp. 6–9, 2023.
  mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
    Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, DFG, 2023, pp.
    6–9.
  short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft
    (2023) 6–9.
date_created: 2023-07-13T11:36:48Z
date_updated: 2026-04-09T07:39:57Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf
page: 6-9
publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft
publisher: DFG
status: public
title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie
  – Interview mit Steuerexpertin Caren Sureth-Sloane
type: journal_article
user_id: '96670'
year: '2023'
...
---
_id: '62734'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Stacie
  full_name: Kelley, Stacie
  last_name: Kelley
- first_name: Benjamin
  full_name: Osswald, Benjamin
  last_name: Osswald
citation:
  ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes
    on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>.
    2023;45(2):1-28. doi:<a href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>
  apa: Bornemann, T., Kelley, S., &#38; Osswald, B. (2023). The Effect of Intellectual
    Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American
    Taxation Association</i>, <i>45</i>(2), 1–28. <a href="https://doi.org/10.2308/JATA-2021-013">https://doi.org/10.2308/JATA-2021-013</a>
  bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual
    Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a
    href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>}, number={2},
    journal={Journal of the American Taxation Association}, author={Bornemann, Tobias
    and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }'
  chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of
    Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal
    of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href="https://doi.org/10.2308/JATA-2021-013">https://doi.org/10.2308/JATA-2021-013</a>.'
  ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property
    Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation
    Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>.'
  mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative
    Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>,
    vol. 45, no. 2, 2023, pp. 1–28, doi:<a href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>.
  short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association
    45 (2023) 1–28.
date_created: 2025-12-02T08:35:24Z
date_updated: 2026-04-09T07:36:03Z
department:
- _id: '187'
doi: 10.2308/JATA-2021-013
intvolume: '        45'
issue: '2'
language:
- iso: eng
page: 1-28
publication: Journal of the American Taxation Association
quality_controlled: '1'
status: public
title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
type: journal_article
user_id: '96670'
volume: 45
year: '2023'
...
---
_id: '62735'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Martin
  full_name: Jacob, Martin
  last_name: Jacob
- first_name: Mariana
  full_name: Sailer, Mariana
  last_name: Sailer
citation:
  ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation?
    <i>The Accounting Review</i>. 2023;98(2):31-58. doi:<a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>
  apa: Bornemann, T., Jacob, M., &#38; Sailer, M. (2023). Do Corporate Taxes Affect
    Executive Compensation? <i>The Accounting Review</i>, <i>98</i>(2), 31–58. <a
    href="https://doi.org/10.2308/TAR-2019-0567">https://doi.org/10.2308/TAR-2019-0567</a>
  bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect
    Executive Compensation?}, volume={98}, DOI={<a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>},
    number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob,
    Martin and Sailer, Mariana}, year={2023}, pages={31–58} }'
  chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes
    Affect Executive Compensation?” <i>The Accounting Review</i> 98, no. 2 (2023):
    31–58. <a href="https://doi.org/10.2308/TAR-2019-0567">https://doi.org/10.2308/TAR-2019-0567</a>.'
  ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive
    Compensation?,” <i>The Accounting Review</i>, vol. 98, no. 2, pp. 31–58, 2023,
    doi: <a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>.'
  mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?”
    <i>The Accounting Review</i>, vol. 98, no. 2, 2023, pp. 31–58, doi:<a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>.
  short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
date_created: 2025-12-02T08:37:44Z
date_updated: 2026-04-09T07:37:12Z
department:
- _id: '187'
doi: 10.2308/TAR-2019-0567
intvolume: '        98'
issue: '2'
language:
- iso: eng
page: 31-58
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Do Corporate Taxes Affect Executive Compensation?
type: journal_article
user_id: '96670'
volume: 98
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Svea
  full_name: Holtmann, Svea
  last_name: Holtmann
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
citation:
  ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
    on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>.
    2023;93(1-2):59-109. doi:<a href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>
  apa: Koch, R., Holtmann, S., &#38; Giese, H. (2023). Losses Never Sleep – The Effect
    of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal
    of Business Economics</i>, <i>93</i>(1–2), 59–109. <a href="https://doi.org/10.1007/s11573-022-01134-4">https://doi.org/10.1007/s11573-022-01134-4</a>
  bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
    of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
    DOI={<a href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>},
    number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
    and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
    year={2023}, pages={59–109} }'
  chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
    The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
    <i>Journal of Business Economics</i> 93, no. 1–2 (2023): 59–109. <a href="https://doi.org/10.1007/s11573-022-01134-4">https://doi.org/10.1007/s11573-022-01134-4</a>.'
  ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
    Loss Offset on Stock Market Returns during Economic Crises,” <i>Journal of Business
    Economics</i>, vol. 93, no. 1–2, pp. 59–109, 2023, doi: <a href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>.'
  mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
    Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>,
    vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a
    href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>.
  short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2026-04-09T07:41:13Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: '        93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
  during Economic Crises
type: journal_article
user_id: '96670'
volume: 93
year: '2023'
...
---
_id: '42897'
author:
- first_name: Martin
  full_name: Fochmann, Martin
  last_name: Fochmann
- first_name: Vanessa
  full_name: Heinemann-Heile, Vanessa
  id: '83380'
  last_name: Heinemann-Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten
    der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>. 2023;100(2):171-187.
  apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane,
    C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>,
    <i>100</i>(2), 171–187.
  bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten
    der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und
    Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber,
    Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187}
    }'
  chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
    and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
    Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer
    und Wirtschaft</i> 100, no. 2 (2023): 171–87.'
  ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
    “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung,” <i>Steuer und Wirtschaft</i>,
    vol. 100, no. 2, pp. 171–187, 2023.
  mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
    Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer
    und Wirtschaft</i>, vol. 100, no. 2, 2023, pp. 171–87.
  short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
    Steuer und Wirtschaft 100 (2023) 171–187.
date_created: 2023-03-09T12:37:55Z
date_updated: 2026-04-09T07:43:33Z
department:
- _id: '187'
intvolume: '       100'
issue: '2'
language:
- iso: ger
page: 171-187
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
  und der subjektiv wahrgenommenen Steuerbelastung
type: journal_article
user_id: '96670'
volume: 100
year: '2023'
...
---
_id: '42635'
author:
- first_name: Stefan
  full_name: Greil, Stefan
  last_name: Greil
- first_name: Michael
  full_name: Overesch, Michael
  last_name: Overesch
- first_name: Anna
  full_name: Rohlfing-Bastian, Anna
  last_name: Rohlfing-Bastian
- first_name: Ulrich
  full_name: Schreiber, Ulrich
  last_name: Schreiber
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards
    an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination
    Rules in Transfer Pricing. <i>Intertax</i>. 2023;51(4):272-289.
  apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane,
    C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and
    Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>, <i>51</i>(4),
    272–289.
  bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023,
    title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
    Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax},
    author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
    Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }'
  chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
    and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>
    51, no. 4 (2023): 272–89.'
  ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
    “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
    Destination Rules in Transfer Pricing,” <i>Intertax</i>, vol. 51, no. 4, pp. 272–289,
    2023.
  mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>,
    vol. 51, no. 4, 2023, pp. 272–89.
  short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
    Intertax 51 (2023) 272–289.
date_created: 2023-02-28T10:34:17Z
date_updated: 2026-04-09T07:43:52Z
department:
- _id: '187'
intvolume: '        51'
issue: '4'
language:
- iso: eng
page: 272-289
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
  Destination Rules in Transfer Pricing
type: journal_article
user_id: '96670'
volume: 51
year: '2023'
...
---
_id: '65453'
author:
- first_name: Marie-Ann
  full_name: Kückmann, Marie-Ann
  id: '25394'
  last_name: Kückmann
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
- first_name: Heike
  full_name: Kundisch, Heike
  id: '31836'
  last_name: Kundisch
citation:
  ama: 'Kückmann M-A, Breuing F, Kundisch H. Wandel mit dem Stift gestalten - Ein
    exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt.
    In: ; 2023.'
  apa: Kückmann, M.-A., Breuing, F., &#38; Kundisch, H. (2023). <i>Wandel mit dem
    Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in
    einer mediatisierten Welt</i>. Digitalisierungsbezogene Lehrer*innenbildung an
    der Universität Paderborn, Paderborn.
  bibtex: '@inproceedings{Kückmann_Breuing_Kundisch_2023, title={Wandel mit dem Stift
    gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer
    mediatisierten Welt}, author={Kückmann, Marie-Ann and Breuing, Friederike and
    Kundisch, Heike}, year={2023} }'
  chicago: Kückmann, Marie-Ann, Friederike Breuing, and Heike Kundisch. “Wandel Mit
    Dem Stift Gestalten - Ein Exploratives Lehrformat Zur Digitalen Transformation
    in Einer Mediatisierten Welt,” 2023.
  ieee: M.-A. Kückmann, F. Breuing, and H. Kundisch, “Wandel mit dem Stift gestalten
    - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten
    Welt,” presented at the Digitalisierungsbezogene Lehrer*innenbildung an der Universität
    Paderborn, Paderborn, 2023.
  mla: Kückmann, Marie-Ann, et al. <i>Wandel Mit Dem Stift Gestalten - Ein Exploratives
    Lehrformat Zur Digitalen Transformation in Einer Mediatisierten Welt</i>. 2023.
  short: 'M.-A. Kückmann, F. Breuing, H. Kundisch, in: 2023.'
conference:
  end_date: 2023-04-27
  location: Paderborn
  name: Digitalisierungsbezogene Lehrer*innenbildung an der Universität Paderborn
  start_date: 2023-04-27
date_created: 2026-04-15T18:20:39Z
date_updated: 2026-04-15T18:21:49Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen
  Transformation in einer mediatisierten Welt
type: conference
user_id: '45696'
year: '2023'
...
---
_id: '65900'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
citation:
  ama: 'Breuing F. Von Facilitation und Prozessbegleitung - den bisher unterschätzten
    Kräften?! Einblicke in die Themeneingrenzungsphase. In: ; 2023.'
  apa: Breuing, F. (2023). <i>Von Facilitation und Prozessbegleitung - den bisher
    unterschätzten Kräften?! Einblicke in die Themeneingrenzungsphase</i>. Trilaterales
    Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der
    Universität Paderborn und der Universität zu Köln, Köln.
  bibtex: '@inproceedings{Breuing_2023, title={Von Facilitation und Prozessbegleitung
    - den bisher unterschätzten Kräften?! Einblicke in die Themeneingrenzungsphase},
    author={Breuing, Friederike}, year={2023} }'
  chicago: Breuing, Friederike. “Von Facilitation Und Prozessbegleitung - Den Bisher
    Unterschätzten Kräften?! Einblicke in Die Themeneingrenzungsphase,” 2023.
  ieee: F. Breuing, “Von Facilitation und Prozessbegleitung - den bisher unterschätzten
    Kräften?! Einblicke in die Themeneingrenzungsphase,” presented at the Trilaterales
    Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der
    Universität Paderborn und der Universität zu Köln, Köln, 2023.
  mla: Breuing, Friederike. <i>Von Facilitation Und Prozessbegleitung - Den Bisher
    Unterschätzten Kräften?! Einblicke in Die Themeneingrenzungsphase</i>. 2023.
  short: 'F. Breuing, in: 2023.'
conference:
  end_date: 2023-10-27
  location: Köln
  name: Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für
    Berufsbildung, der Universität Paderborn und der Universität zu Köln
  start_date: 2023-10-26
date_created: 2026-06-15T14:45:06Z
date_updated: 2026-06-15T14:45:39Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Von Facilitation und Prozessbegleitung - den bisher unterschätzten Kräften?!
  Einblicke in die Themeneingrenzungsphase
type: conference_abstract
user_id: '45696'
year: '2023'
...
---
_id: '66111'
author:
- first_name: Katharina
  full_name: Radermacher, Katharina
  id: '47691'
  last_name: Radermacher
- first_name: Martin
  full_name: Schneider, Martin
  id: '471'
  last_name: Schneider
  orcid: https://orcid.org/0000-0002-6961-3716
citation:
  ama: Radermacher K, Schneider M. Employer Branding - Wie Arbeitgeber strategisch
    gegen den Arbeitskräftemangel vorgehen. <i>Die Politische Meinung</i>. 2023;68(580).
  apa: Radermacher, K., &#38; Schneider, M. (2023). Employer Branding - Wie Arbeitgeber
    strategisch gegen den Arbeitskräftemangel vorgehen. <i>Die Politische Meinung</i>,
    <i>68</i>(580).
  bibtex: '@article{Radermacher_Schneider_2023, title={Employer Branding - Wie Arbeitgeber
    strategisch gegen den Arbeitskräftemangel vorgehen.}, volume={68}, number={580},
    journal={Die Politische Meinung}, author={Radermacher, Katharina and Schneider,
    Martin}, year={2023} }'
  chicago: Radermacher, Katharina, and Martin Schneider. “Employer Branding - Wie
    Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.” <i>Die Politische
    Meinung</i> 68, no. 580 (2023).
  ieee: K. Radermacher and M. Schneider, “Employer Branding - Wie Arbeitgeber strategisch
    gegen den Arbeitskräftemangel vorgehen.,” <i>Die Politische Meinung</i>, vol.
    68, no. 580, 2023.
  mla: Radermacher, Katharina, and Martin Schneider. “Employer Branding - Wie Arbeitgeber
    strategisch gegen den Arbeitskräftemangel vorgehen.” <i>Die Politische Meinung</i>,
    vol. 68, no. 580, 2023.
  short: K. Radermacher, M. Schneider, Die Politische Meinung 68 (2023).
date_created: 2026-07-02T09:53:49Z
date_updated: 2026-07-02T09:54:01Z
department:
- _id: '19'
- _id: '185'
intvolume: '        68'
issue: '580'
language:
- iso: ger
publication: Die Politische Meinung
publication_identifier:
  issn:
  - 0032-3446
publication_status: published
status: public
title: Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel
  vorgehen.
type: journal_article
user_id: '54657'
volume: 68
year: '2023'
...
---
_id: '25041'
article_type: original
author:
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Stefan
  full_name: Schaltegger, Stefan
  last_name: Schaltegger
citation:
  ama: 'Pelster M, Schaltegger S. The dark triad and corporate sustainability: An
    empirical analysis of personality traits of middle managers. <i>Business Ethics,
    the Environment &#38; Responsibility</i>. 2022;31(1):80-99. doi:<a href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>'
  apa: 'Pelster, M., &#38; Schaltegger, S. (2022). The dark triad and corporate sustainability:
    An empirical analysis of personality traits of middle managers. <i>Business Ethics,
    the Environment &#38; Responsibility</i>, <i>31</i>(1), 80–99. <a href="https://doi.org/10.1111/beer.12398">https://doi.org/10.1111/beer.12398</a>'
  bibtex: '@article{Pelster_Schaltegger_2022, title={The dark triad and corporate
    sustainability: An empirical analysis of personality traits of middle managers},
    volume={31}, DOI={<a href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>},
    number={1}, journal={Business Ethics, the Environment &#38; Responsibility}, author={Pelster,
    Matthias and Schaltegger, Stefan}, year={2022}, pages={80–99} }'
  chicago: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate
    Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.”
    <i>Business Ethics, the Environment &#38; Responsibility</i> 31, no. 1 (2022):
    80–99. <a href="https://doi.org/10.1111/beer.12398">https://doi.org/10.1111/beer.12398</a>.'
  ieee: 'M. Pelster and S. Schaltegger, “The dark triad and corporate sustainability:
    An empirical analysis of personality traits of middle managers,” <i>Business Ethics,
    the Environment &#38; Responsibility</i>, vol. 31, no. 1, pp. 80–99, 2022, doi:
    <a href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>.'
  mla: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability:
    An Empirical Analysis of Personality Traits of Middle Managers.” <i>Business Ethics,
    the Environment &#38; Responsibility</i>, vol. 31, no. 1, 2022, pp. 80–99, doi:<a
    href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>.'
  short: M. Pelster, S. Schaltegger, Business Ethics, the Environment &#38; Responsibility
    31 (2022) 80–99.
date_created: 2021-09-25T15:25:22Z
date_updated: 2022-01-06T06:56:44Z
department:
- _id: '186'
- _id: '578'
doi: 10.1111/beer.12398
issue: '1'
language:
- iso: eng
page: 80-99
publication: Business Ethics, the Environment & Responsibility
publication_status: published
quality_controlled: '1'
status: public
title: 'The dark triad and corporate sustainability: An empirical analysis of personality
  traits of middle managers'
type: journal_article
user_id: '67265'
volume: ' 31'
year: '2022'
...
---
_id: '24579'
author:
- first_name: Michelle
  full_name: Müller, Michelle
  id: '50286'
  last_name: Müller
- first_name: Jürgen
  full_name: Neumann, Jürgen
  id: '32456'
  last_name: Neumann
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Müller M, Neumann J, Kundisch D. Dear Guests, please pay for my license –
    Analyzing the heterogenous cost-pass-through of commercial and non-commercial
    rental suppliers in response to regulatory policies. In: <i>Proceedings of the
    55th Hawaii International Conference on System Sciences (HICSS)</i>.'
  apa: Müller, M., Neumann, J., &#38; Kundisch, D. (n.d.). Dear Guests, please pay
    for my license – Analyzing the heterogenous cost-pass-through of commercial and
    non-commercial rental suppliers in response to regulatory policies. <i>Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS)</i>. Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS), Maui,
    Hawaii, USA.
  bibtex: '@inproceedings{Müller_Neumann_Kundisch, title={Dear Guests, please pay
    for my license – Analyzing the heterogenous cost-pass-through of commercial and
    non-commercial rental suppliers in response to regulatory policies}, booktitle={Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS)}, author={Müller,
    Michelle and Neumann, Jürgen and Kundisch, Dennis} }'
  chicago: Müller, Michelle, Jürgen Neumann, and Dennis Kundisch. “Dear Guests, Please
    Pay for My License – Analyzing the Heterogenous Cost-Pass-through of Commercial
    and Non-Commercial Rental Suppliers in Response to Regulatory Policies.” In <i>Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS)</i>, n.d.
  ieee: M. Müller, J. Neumann, and D. Kundisch, “Dear Guests, please pay for my license
    – Analyzing the heterogenous cost-pass-through of commercial and non-commercial
    rental suppliers in response to regulatory policies,” presented at the Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS), Maui,
    Hawaii, USA.
  mla: Müller, Michelle, et al. “Dear Guests, Please Pay for My License – Analyzing
    the Heterogenous Cost-Pass-through of Commercial and Non-Commercial Rental Suppliers
    in Response to Regulatory Policies.” <i>Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS)</i>.
  short: 'M. Müller, J. Neumann, D. Kundisch, in: Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS), n.d.'
conference:
  location: Maui, Hawaii, USA
  name: Proceedings of the 55th Hawaii International Conference on System Sciences
    (HICSS)
date_created: 2021-09-17T08:02:16Z
date_updated: 2022-01-06T06:56:27Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '8'
  name: SFB 901 - Subproject A4
- _id: '4'
  name: SFB 901 - Project Area C
- _id: '17'
  name: SFB 901 - Subproject C5
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
  (HICSS)
publication_status: accepted
status: public
title: Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through
  of commercial and non-commercial rental suppliers in response to regulatory policies
type: conference
user_id: '477'
year: '2022'
...
