---
_id: '66840'
author:
- first_name: Christian
full_name: Danner, Christian
last_name: Danner
- first_name: 'Martin '
full_name: 'Lagarden, Martin '
last_name: Lagarden
- first_name: Jan Thomas
full_name: Martini, Jan Thomas
last_name: Martini
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Andreas
full_name: Oestreicher, Andreas
last_name: Oestreicher
- first_name: Juliane
full_name: Sassmann, Juliane
last_name: Sassmann
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
- first_name: Dennis
full_name: Voeller, Dennis
last_name: Voeller
citation:
ama: Danner C, Lagarden M, Martini JT, et al. Mandatory Binding Arbitration – Economic
Evaluation of an International Norm. International Transfer Pricing Journal.
2026;33(5). doi:10.59403/pmxpqx
apa: Danner, C., Lagarden, M., Martini, J. T., Niemann, R., Oestreicher, A., Sassmann,
J., Schreiber, U., Simons, D., Sureth-Sloane, C., & Voeller, D. (2026). Mandatory
Binding Arbitration – Economic Evaluation of an International Norm. International
Transfer Pricing Journal, 33(5). https://doi.org/10.59403/pmxpqx
bibtex: '@article{Danner_Lagarden_Martini_Niemann_Oestreicher_Sassmann_Schreiber_Simons_Sureth-Sloane_Voeller_2026,
title={Mandatory Binding Arbitration – Economic Evaluation of an International
Norm}, volume={33}, DOI={10.59403/pmxpqx},
number={5}, journal={International Transfer Pricing Journal}, author={Danner,
Christian and Lagarden, Martin and Martini, Jan Thomas and Niemann, Rainer and
Oestreicher, Andreas and Sassmann, Juliane and Schreiber, Ulrich and Simons, Dirk
and Sureth-Sloane, Caren and Voeller, Dennis}, year={2026} }'
chicago: Danner, Christian, Martin Lagarden, Jan Thomas Martini, Rainer Niemann,
Andreas Oestreicher, Juliane Sassmann, Ulrich Schreiber, Dirk Simons, Caren Sureth-Sloane,
and Dennis Voeller. “Mandatory Binding Arbitration – Economic Evaluation of an
International Norm.” International Transfer Pricing Journal 33, no. 5 (2026).
https://doi.org/10.59403/pmxpqx.
ieee: 'C. Danner et al., “Mandatory Binding Arbitration – Economic Evaluation
of an International Norm,” International Transfer Pricing Journal, vol.
33, no. 5, 2026, doi: 10.59403/pmxpqx.'
mla: Danner, Christian, et al. “Mandatory Binding Arbitration – Economic Evaluation
of an International Norm.” International Transfer Pricing Journal, vol.
33, no. 5, 2026, doi:10.59403/pmxpqx.
short: C. Danner, M. Lagarden, J.T. Martini, R. Niemann, A. Oestreicher, J. Sassmann,
U. Schreiber, D. Simons, C. Sureth-Sloane, D. Voeller, International Transfer
Pricing Journal 33 (2026).
date_created: 2026-08-25T06:22:56Z
date_updated: 2026-08-25T06:23:03Z
department:
- _id: '187'
doi: 10.59403/pmxpqx
intvolume: ' 33'
issue: '5'
language:
- iso: eng
publication: International Transfer Pricing Journal
status: public
title: Mandatory Binding Arbitration – Economic Evaluation of an International Norm
type: journal_article
user_id: '74000'
volume: 33
year: '2026'
...
---
_id: '66839'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Koch R, Sureth-Sloane C. Steuern und Zölle als strategische Entscheidungsgrößen:
Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland. Der
Betrieb. 2026;79(35):2110-2177.'
apa: 'Koch, R., & Sureth-Sloane, C. (2026). Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland. Der Betrieb, 79(35), 2110–2177.'
bibtex: '@article{Koch_Sureth-Sloane_2026, title={Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland}, volume={79}, number={35}, journal={Der Betrieb}, author={Koch, Reinald
and Sureth-Sloane, Caren}, year={2026}, pages={2110–2177} }'
chicago: 'Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland.” Der Betrieb 79, no. 35 (2026): 2110–77.'
ieee: 'R. Koch and C. Sureth-Sloane, “Steuern und Zölle als strategische Entscheidungsgrößen:
Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland,” Der
Betrieb, vol. 79, no. 35, pp. 2110–2177, 2026.'
mla: 'Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland.” Der Betrieb, vol. 79, no. 35, 2026, pp. 2110–77.'
short: R. Koch, C. Sureth-Sloane, Der Betrieb 79 (2026) 2110–2177.
date_created: 2026-08-25T06:18:20Z
date_updated: 2026-08-25T06:18:28Z
department:
- _id: '187'
intvolume: ' 79'
issue: '35'
language:
- iso: ger
page: 2110-2177
publication: Der Betrieb
status: public
title: 'Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen,
Lieferketten und den Standort Deutschland'
type: journal_article
user_id: '74000'
volume: 79
year: '2026'
...
---
_id: '65894'
abstract:
- lang: eng
text: We examine the relation between voluntary audit and the cost of debt in private
firms. We use a sample of 7420 small private firms operating in the period 2006-2022
that are not subject to mandatory audits. Firms self-select into voluntary audits
because of the economic setting (e.g., ownership complexity, export, subsidiary
status) or because firm fundamentals limit their access to financial debt. In
the outcome analyses, we find that voluntary audits result in higher, rather than
lower, interest rates with increases ranging from approximately 1.7 percentage
points, but going higher depending on the exact specification. This effect is
present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent
across auditor types. Audited firms’ earnings are less informative about future
operating performance. Voluntary audits facilitate access to financial debt for
high-risk firms. The price paid is reflected in higher interest rates for voluntary
audits – firms with higher information/fundamental risk.
article_number: '105474'
author:
- first_name: Riste
full_name: Ichev, Riste
last_name: Ichev
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
- first_name: Katarina
full_name: Sitar Sustar, Katarina
last_name: Sitar Sustar
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of debt for
private firms revisited: voluntary audits as a reflection of risk. International
Review of Economics & Finance. 2026;109. doi:10.1016/j.iref.2026.105474'
apa: 'Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026).
Cost of debt for private firms revisited: voluntary audits as a reflection of
risk. International Review of Economics & Finance, 109, Article
105474. https://doi.org/10.1016/j.iref.2026.105474'
bibtex: '@article{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2026, title={Cost of
debt for private firms revisited: voluntary audits as a reflection of risk}, volume={109},
DOI={10.1016/j.iref.2026.105474},
number={105474}, journal={International Review of Economics & Finance}, publisher={Elsevier
}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina
and Valentincic, Aljosa}, year={2026} }'
chicago: 'Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa
Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a
Reflection of Risk.” International Review of Economics & Finance 109
(2026). https://doi.org/10.1016/j.iref.2026.105474.'
ieee: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, “Cost of
debt for private firms revisited: voluntary audits as a reflection of risk,” International
Review of Economics & Finance, vol. 109, Art. no. 105474, 2026, doi: 10.1016/j.iref.2026.105474.'
mla: 'Ichev, Riste, et al. “Cost of Debt for Private Firms Revisited: Voluntary
Audits as a Reflection of Risk.” International Review of Economics & Finance,
vol. 109, 105474, Elsevier , 2026, doi:10.1016/j.iref.2026.105474.'
short: R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International
Review of Economics & Finance 109 (2026).
date_created: 2026-06-15T10:26:04Z
date_updated: 2026-08-25T10:18:05Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1016/j.iref.2026.105474
intvolume: ' 109'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1016/j.iref.2026.105474
oa: '1'
publication: International Review of Economics & Finance
publication_identifier:
issn:
- 1059-0560
publication_status: published
publisher: 'Elsevier '
status: public
title: 'Cost of debt for private firms revisited: voluntary audits as a reflection
of risk'
type: journal_article
user_id: '15866'
volume: 109
year: '2026'
...
---
_id: '65860'
abstract:
- lang: eng
text: We investigate the role of stakeholders in the CSR reporting of non-listed
savings banks in Germany. They are established by municipal trustees and serve
clients in their distinct operating area. Reporting discretion under the Non-Financial
Reporting Directive may lead to variation in CSR reporting due to differences
in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence
of a CSR manager). We document that the CSR reports and specific CSR dimensions
are intensely associated with the existence of strong CSR governance and to a
lesser extent with the interests of municipal trustees and bank clients. However,
the associations with these stakeholders are predominantly present in banks with
strong CSR governance. Our findings inform policy discussions about detailed CSR
disclosure requirements (e.g. the European Sustainability Reporting Standards)
and extension of reporting scope to firms with regional orientation and absence
of typical shareholders.
author:
- first_name: Maryna
full_name: Gulenko, Maryna
last_name: Gulenko
- first_name: Saskia
full_name: Kohlhase, Saskia
last_name: Kohlhase
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
citation:
ama: Gulenko M, Kohlhase S, Kosi U. The Role of Stakeholders in CSR Reporting of
Non-Listed Banks. Accounting in Europe. Published online 2026:1-35. doi:10.1080/17449480.2026.2631702
apa: Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders
in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
bibtex: '@article{Gulenko_Kohlhase_Kosi_2026, title={The Role of Stakeholders in
CSR Reporting of Non-Listed Banks}, DOI={10.1080/17449480.2026.2631702},
journal={Accounting in Europe}, publisher={Informa UK Limited}, author={Gulenko,
Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2026}, pages={1–35} }'
chicago: Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders
in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35.
https://doi.org/10.1080/17449480.2026.2631702.
ieee: 'M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting
of Non-Listed Banks,” Accounting in Europe, pp. 1–35, 2026, doi: 10.1080/17449480.2026.2631702.'
mla: Gulenko, Maryna, et al. “The Role of Stakeholders in CSR Reporting of Non-Listed
Banks.” Accounting in Europe, Informa UK Limited, 2026, pp. 1–35, doi:10.1080/17449480.2026.2631702.
short: M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
date_created: 2026-06-15T08:08:05Z
date_updated: 2026-08-25T10:15:25Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1080/17449480.2026.2631702
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1080/17449480.2026.2631702
oa: '1'
page: 1-35
publication: Accounting in Europe
publication_identifier:
issn:
- 1744-9480
- 1744-9499
publication_status: published
publisher: Informa UK Limited
status: public
title: The Role of Stakeholders in CSR Reporting of Non-Listed Banks
type: journal_article
user_id: '15866'
year: '2026'
...
---
_id: '66852'
author:
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
- first_name: Niklas
full_name: Sänger, Niklas
id: '49812'
last_name: Sänger
orcid: 0009-0007-2292-9063
- first_name: Leonie Ulrike
full_name: Schmid, Leonie Ulrike
id: '57331'
last_name: Schmid
orcid: 0009-0005-8378-4385
- first_name: Stephanie
full_name: Wilde, Stephanie
last_name: Wilde
- first_name: Dominik
full_name: Groß, Dominik
id: '88808'
last_name: Groß
citation:
ama: 'Jenert T, Kremer H-H, Kückmann M-A, et al. Komplexität professionellen Lehrpersonenhandelns
erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung und Evaluation
eines reflexiven Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL.
In: Scheiter K, Richter D, Brüggemann J, Jennek J, eds. Professionelles Handeln
in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.
Vol 2. Digitale Transformation von Schule und Fortbildung gestalten im Kompetenzverbund
lernen:digital. Waxmann; 2026:173-188. doi:https://doi.org/10.31244/9783818851668'
apa: Jenert, T., Kremer, H.-H., Kückmann, M.-A., Sänger, N., Schmid, L. U., Wilde,
S., & Groß, D. (2026). Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er)
machen? Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven
Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL. In K. Scheiter,
D. Richter, J. Brüggemann, & J. Jennek (Eds.), Professionelles Handeln
in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.
(Vol. 2, pp. 173–188). Waxmann. https://doi.org/10.31244/9783818851668
bibtex: '@inbook{Jenert_Kremer_Kückmann_Sänger_Schmid_Wilde_Groß_2026, series={Digitale
Transformation von Schule und Fortbildung gestalten im Kompetenzverbund lernen:digital},
title={Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er) machen?
Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven Begleitinstruments
für Studierende im Rahmen des Projekts digiSAIL}, volume={2}, DOI={https://doi.org/10.31244/9783818851668},
booktitle={Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse
aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.}, publisher={Waxmann},
author={Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann and Sänger,
Niklas and Schmid, Leonie Ulrike and Wilde, Stephanie and Groß, Dominik}, editor={Scheiter,
Katharina and Richter, Dirk and Brüggemann, Jörn and Jennek, Julia}, year={2026},
pages={173–188}, collection={Digitale Transformation von Schule und Fortbildung
gestalten im Kompetenzverbund lernen:digital} }'
chicago: Jenert, Tobias, H.-Hugo Kremer, Marie-Ann Kückmann, Niklas Sänger, Leonie
Ulrike Schmid, Stephanie Wilde, and Dominik Groß. “Komplexität professionellen
Lehrpersonenhandelns erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung
und Evaluation eines reflexiven Begleitinstruments für Studierende im Rahmen des
Projekts digiSAIL.” In Professionelles Handeln in einer Kultur der Digitalität.
Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft., edited
by Katharina Scheiter, Dirk Richter, Jörn Brüggemann, and Julia Jennek, 2:173–88.
Digitale Transformation von Schule und Fortbildung gestalten im Kompetenzverbund
lernen:digital. Waxmann, 2026. https://doi.org/10.31244/9783818851668.
ieee: T. Jenert et al., “Komplexität professionellen Lehrpersonenhandelns
erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung und Evaluation
eines reflexiven Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL,”
in Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse aus
dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft., vol. 2, K. Scheiter,
D. Richter, J. Brüggemann, and J. Jennek, Eds. Waxmann, 2026, pp. 173–188.
mla: Jenert, Tobias, et al. “Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er)
machen? Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven
Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL.” Professionelles
Handeln in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.,
edited by Katharina Scheiter et al., vol. 2, Waxmann, 2026, pp. 173–88, doi:https://doi.org/10.31244/9783818851668.
short: 'T. Jenert, H.-H. Kremer, M.-A. Kückmann, N. Sänger, L.U. Schmid, S. Wilde,
D. Groß, in: K. Scheiter, D. Richter, J. Brüggemann, J. Jennek (Eds.), Professionelles
Handeln in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.,
Waxmann, 2026, pp. 173–188.'
date_created: 2026-08-26T09:06:45Z
date_updated: 2026-08-26T09:08:13Z
department:
- _id: '208'
- _id: '282'
doi: https://doi.org/10.31244/9783818851668
editor:
- first_name: Katharina
full_name: Scheiter, Katharina
last_name: Scheiter
- first_name: Dirk
full_name: Richter, Dirk
last_name: Richter
- first_name: Jörn
full_name: Brüggemann, Jörn
last_name: Brüggemann
- first_name: Julia
full_name: Jennek, Julia
last_name: Jennek
intvolume: ' 2'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.waxmann.com/shop/download?tx_p2waxmann_download%5Baction%5D=download&tx_p2waxmann_download%5Bbuchnr%5D=200166&tx_p2waxmann_download%5Bcontroller%5D=Zeitschrift&cHash=a8828dc99e2c9fd0ba98329e2900a655
oa: '1'
page: 173-188
publication: Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse aus
dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.
publication_identifier:
eisbn:
- 978-3-8188-5166-8
publication_status: published
publisher: Waxmann
quality_controlled: '1'
series_title: Digitale Transformation von Schule und Fortbildung gestalten im Kompetenzverbund
lernen:digital
status: public
title: Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er) machen? Einblicke
in die Konzeption, Durchführung und Evaluation eines reflexiven Begleitinstruments
für Studierende im Rahmen des Projekts digiSAIL
type: book_chapter
user_id: '49812'
volume: 2
year: '2026'
...
---
_id: '65783'
abstract:
- lang: eng
text: "Abstract\r\n \r\n The
shift to a low-carbon economy requires developing green skills across sectors.
This paper builds on a recent Perspective\r\n 1\r\n
\ article examining how institutional regimes shape green skill
formation. Drawing on the microfoundations of management research, we propose
a micro-level perspective of public sector green skill formation, thereby emphasizing
the role of street-level bureaucrats serving as public servants who directly engage
with citizens in implementing public policies and outline a research agenda.\r\n
\ "
article_number: '54'
author:
- first_name: Martin
full_name: Kesternich, Martin
last_name: Kesternich
- first_name: Karina
full_name: Kiepe, Karina
id: '100294'
last_name: Kiepe
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Simon Thanh-Nam
full_name: Trang, Simon Thanh-Nam
id: '98948'
last_name: Trang
orcid: 0000-0002-4784-4038
- first_name: Philip
full_name: Yang, Philip
id: '100432'
last_name: Yang
citation:
ama: Kesternich M, Kiepe K, Reimsbach D, Trang ST-N, Yang P. Equipping street-level
bureaucrats with green skills for sustainable public policy change. npj Climate
Action. 2026;5(1). doi:10.1038/s44168-026-00389-9
apa: Kesternich, M., Kiepe, K., Reimsbach, D., Trang, S. T.-N., & Yang, P. (2026).
Equipping street-level bureaucrats with green skills for sustainable public policy
change. Npj Climate Action, 5(1), Article 54. https://doi.org/10.1038/s44168-026-00389-9
bibtex: '@article{Kesternich_Kiepe_Reimsbach_Trang_Yang_2026, title={Equipping street-level
bureaucrats with green skills for sustainable public policy change}, volume={5},
DOI={10.1038/s44168-026-00389-9},
number={154}, journal={npj Climate Action}, publisher={Springer Science and Business
Media LLC}, author={Kesternich, Martin and Kiepe, Karina and Reimsbach, Daniel
and Trang, Simon Thanh-Nam and Yang, Philip}, year={2026} }'
chicago: Kesternich, Martin, Karina Kiepe, Daniel Reimsbach, Simon Thanh-Nam Trang,
and Philip Yang. “Equipping Street-Level Bureaucrats with Green Skills for Sustainable
Public Policy Change.” Npj Climate Action 5, no. 1 (2026). https://doi.org/10.1038/s44168-026-00389-9.
ieee: 'M. Kesternich, K. Kiepe, D. Reimsbach, S. T.-N. Trang, and P. Yang, “Equipping
street-level bureaucrats with green skills for sustainable public policy change,”
npj Climate Action, vol. 5, no. 1, Art. no. 54, 2026, doi: 10.1038/s44168-026-00389-9.'
mla: Kesternich, Martin, et al. “Equipping Street-Level Bureaucrats with Green Skills
for Sustainable Public Policy Change.” Npj Climate Action, vol. 5, no.
1, 54, Springer Science and Business Media LLC, 2026, doi:10.1038/s44168-026-00389-9.
short: M. Kesternich, K. Kiepe, D. Reimsbach, S.T.-N. Trang, P. Yang, Npj Climate
Action 5 (2026).
date_created: 2026-06-07T19:09:04Z
date_updated: 2026-07-02T09:32:56Z
department:
- _id: '792'
- _id: '816'
doi: 10.1038/s44168-026-00389-9
intvolume: ' 5'
issue: '1'
language:
- iso: eng
publication: npj Climate Action
publication_identifier:
issn:
- 2731-9814
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Equipping street-level bureaucrats with green skills for sustainable public
policy change
type: journal_article
user_id: '64862'
volume: 5
year: '2026'
...
---
_id: '66085'
author:
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: Peter F. E.
full_name: Sloane, Peter F. E.
id: '503'
last_name: Sloane
- first_name: Marc
full_name: Beutner, Marc
id: '21118'
last_name: Beutner
- first_name: Karina
full_name: Kiepe, Karina
id: '100294'
last_name: Kiepe
citation:
ama: 'Kremer H-H, Jenert T, Sloane PFE, Beutner M, Kiepe K. Lehrkräftebildung kann
jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden
Schulen. In: Koschel W, Kaufhold M, Wittmann E, Driesel-Lange K, eds. Professionalität
und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike
Weyland . wbv; 2026:91-112. doi:10.3278/9783763979424'
apa: Kremer, H.-H., Jenert, T., Sloane, P. F. E., Beutner, M., & Kiepe, K. (2026).
Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts
an berfusbildenden Schulen. In W. Koschel, M. Kaufhold, E. Wittmann, & K.
Driesel-Lange (Eds.), Professionalität und Professionalisierung des beruflichen
Bildungspersonals. Festschrift für Ulrike Weyland (pp. 91–112). wbv. https://doi.org/10.3278/9783763979424
bibtex: '@inbook{Kremer_Jenert_Sloane_Beutner_Kiepe_2026, place={Bielefeld}, title={Lehrkräftebildung
kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden
Schulen}, DOI={10.3278/9783763979424},
booktitle={Professionalität und Professionalisierung des beruflichen Bildungspersonals.
Festschrift für Ulrike Weyland }, publisher={wbv}, author={Kremer, H.-Hugo and
Jenert, Tobias and Sloane, Peter F. E. and Beutner, Marc and Kiepe, Karina}, editor={Koschel,
Wilhelm and Kaufhold, Marisa and Wittmann, Eveline and Driesel-Lange, Katja},
year={2026}, pages={91–112} }'
chicago: 'Kremer, H.-Hugo, Tobias Jenert, Peter F. E. Sloane, Marc Beutner, and
Karina Kiepe. “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung
des Lehramts an berfusbildenden Schulen.” In Professionalität und Professionalisierung
des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland , edited
by Wilhelm Koschel, Marisa Kaufhold, Eveline Wittmann, and Katja Driesel-Lange,
91–112. Bielefeld: wbv, 2026. https://doi.org/10.3278/9783763979424.'
ieee: 'H.-H. Kremer, T. Jenert, P. F. E. Sloane, M. Beutner, and K. Kiepe, “Lehrkräftebildung
kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden
Schulen,” in Professionalität und Professionalisierung des beruflichen Bildungspersonals.
Festschrift für Ulrike Weyland , W. Koschel, M. Kaufhold, E. Wittmann, and
K. Driesel-Lange, Eds. Bielefeld: wbv, 2026, pp. 91–112.'
mla: Kremer, H. Hugo, et al. “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte
Profilierung des Lehramts an berfusbildenden Schulen.” Professionalität und
Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike
Weyland , edited by Wilhelm Koschel et al., wbv, 2026, pp. 91–112, doi:10.3278/9783763979424.
short: 'H.-H. Kremer, T. Jenert, P.F.E. Sloane, M. Beutner, K. Kiepe, in: W. Koschel,
M. Kaufhold, E. Wittmann, K. Driesel-Lange (Eds.), Professionalität und Professionalisierung
des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland , wbv, Bielefeld,
2026, pp. 91–112.'
date_created: 2026-06-30T08:39:42Z
date_updated: 2026-07-02T09:32:20Z
department:
- _id: '208'
- _id: '816'
doi: 10.3278/9783763979424
editor:
- first_name: Wilhelm
full_name: Koschel, Wilhelm
last_name: Koschel
- first_name: Marisa
full_name: Kaufhold, Marisa
last_name: Kaufhold
- first_name: Eveline
full_name: Wittmann, Eveline
last_name: Wittmann
- first_name: Katja
full_name: Driesel-Lange, Katja
last_name: Driesel-Lange
language:
- iso: ger
page: 91-112
place: Bielefeld
publication: 'Professionalität und Professionalisierung des beruflichen Bildungspersonals.
Festschrift für Ulrike Weyland '
publication_status: published
publisher: wbv
status: public
title: Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des
Lehramts an berfusbildenden Schulen
type: book_chapter
user_id: '64862'
year: '2026'
...
---
_id: '65315'
abstract:
- lang: eng
text: "This study examines the drivers of perceived corporate transfer pricing complexity.
Our analysis is based on survey data from \r\nmultinational firms in the manufacturing
sector. We identify three key strategies expected to reduce transfer pricing complexity
\r\nand associated compliance costs while enhancing tax compliance: standardising
transfer pricing documentation, strengthening \r\ncooperation between tax authorities,
and increasing transparency through expanded information exchange among tax \r\nauthorities
and between tax authorities and firms. The findings provide evidence-based insights
for international tax policy \r\naimed at reducing transfer pricing complexity
and associated administrative burdens for both firms and tax administrations. "
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer
Pricing Complexity: Standardization, Cooperation, Transparency. eJournal of
Tax Research. 2026;24(1):1-37.'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2026).
Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.
EJournal of Tax Research, 24(1), 1–37.'
bibtex: '@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2026, title={Navigating
Transfer Pricing Complexity: Standardization, Cooperation, Transparency}, volume={24},
number={1}, journal={eJournal of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen,
Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2026}, pages={1–37}
}'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
“Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.”
EJournal of Tax Research 24, no. 1 (2026): 1–37.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating
Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” eJournal
of Tax Research, vol. 24, no. 1, pp. 1–37, 2026.'
mla: 'Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization,
Cooperation, Transparency.” EJournal of Tax Research, vol. 24, no. 1, 2026,
pp. 1–37.'
short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax
Research 24 (2026) 1–37.
date_created: 2026-04-02T08:35:24Z
date_updated: 2026-07-02T12:06:56Z
department:
- _id: '187'
intvolume: ' 24'
issue: '1'
language:
- iso: eng
page: 1-37
publication: eJournal of Tax Research
quality_controlled: '1'
status: public
title: 'Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency'
type: journal_article
user_id: '96670'
volume: 24
year: '2026'
...
---
_id: '66086'
abstract:
- lang: eng
text: 'This study investigates whether explainable AI (XAI), although intended to
improve calibrated reliance in augmented decision-making (ADM), may also increase
negative consultations. In a between-subjects online experiment (n = 200), participants
completed a price classification task supported by AI, while we manipulated the
presence of local feature-based explanations. Drawing on dual-process theory as
an interpretive lens, we conceptualize explainability as a cognitively ambivalent
intervention that reshapes reliance behavior. Our results show that XAI-induced
transparency exerts competing effects: while it directly reduces negative consultations,
it simultaneously increases competence-based trust and shifts responsibility attribution
toward the AI. These mechanisms foster overreliance and significantly increase
negative consultations, resulting in a competitive mediation pattern. Notably,
comparable effects do not emerge for positive consultations, suggesting that transparency
more readily amplifies reliance than it promotes corrective belief updating. By
empirically demonstrating this paradox, our study develops IS and Decision Sciences
research on automation bias in transparent ADM settings and identifies key psychological
mechanisms through which explainability influences reliance. These findings inform
the design of XAI systems that prioritize calibrated reliance rather than merely
increasing perceived transparency.'
article_type: original
author:
- first_name: Tizian
full_name: Matschak, Tizian
id: '100285'
last_name: Matschak
- first_name: Nastjuk
full_name: Ilja, Nastjuk
last_name: Ilja
- first_name: Simon Thanh-Nam
full_name: Trang, Simon Thanh-Nam
id: '98948'
last_name: Trang
orcid: 0000-0002-4784-4038
- first_name: Jose
full_name: Benitez, Jose
last_name: Benitez
citation:
ama: 'Matschak T, Ilja N, Trang ST-N, Benitez J. Unveiling the Hidden Layer: Ambivalent
Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty. Decision
Support Systems. 2026;209:114721. doi:10.1016/j.dss.2026.114721'
apa: 'Matschak, T., Ilja, N., Trang, S. T.-N., & Benitez, J. (2026). Unveiling
the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making
under Uncertainty. Decision Support Systems, 209, 114721. https://doi.org/10.1016/j.dss.2026.114721'
bibtex: '@article{Matschak_Ilja_Trang_Benitez_2026, title={Unveiling the Hidden
Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under
Uncertainty}, volume={209}, DOI={10.1016/j.dss.2026.114721},
journal={Decision Support Systems}, author={Matschak, Tizian and Ilja, Nastjuk
and Trang, Simon Thanh-Nam and Benitez, Jose}, year={2026}, pages={114721} }'
chicago: 'Matschak, Tizian, Nastjuk Ilja, Simon Thanh-Nam Trang, and Jose Benitez.
“Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented
Decision-Making under Uncertainty.” Decision Support Systems 209 (2026):
114721. https://doi.org/10.1016/j.dss.2026.114721.'
ieee: 'T. Matschak, N. Ilja, S. T.-N. Trang, and J. Benitez, “Unveiling the Hidden
Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under
Uncertainty,” Decision Support Systems, vol. 209, p. 114721, 2026, doi:
10.1016/j.dss.2026.114721.'
mla: 'Matschak, Tizian, et al. “Unveiling the Hidden Layer: Ambivalent Cognitive
Effects of XAI in Augmented Decision-Making under Uncertainty.” Decision Support
Systems, vol. 209, 2026, p. 114721, doi:10.1016/j.dss.2026.114721.'
short: T. Matschak, N. Ilja, S.T.-N. Trang, J. Benitez, Decision Support Systems
209 (2026) 114721.
date_created: 2026-06-30T08:34:02Z
date_updated: 2026-07-03T18:33:13Z
department:
- _id: '792'
doi: 10.1016/j.dss.2026.114721
intvolume: ' 209'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.sciencedirect.com/science/article/pii/S0167923626001107
oa: '1'
page: '114721'
publication: Decision Support Systems
status: public
title: 'Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented
Decision-Making under Uncertainty'
type: journal_article
user_id: '98948'
volume: 209
year: '2026'
...
---
_id: '66443'
author:
- first_name: Caren
full_name: Sureth, Caren
id: '530'
last_name: Sureth
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Sureth C. Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis.
Betriebs-Berater. 2026;81(29):I.'
apa: 'Sureth, C. (2026). Steuersicherheit als Standortfaktor: Planbarkeit statt
Investitionshemmnis. Betriebs-Berater, 81(29), I.'
bibtex: '@article{Sureth_2026, title={Steuersicherheit als Standortfaktor: Planbarkeit
statt Investitionshemmnis}, volume={81}, number={29}, journal={Betriebs-Berater},
author={Sureth, Caren}, year={2026}, pages={I} }'
chicago: 'Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt
Investitionshemmnis.” Betriebs-Berater 81, no. 29 (2026): I.'
ieee: 'C. Sureth, “Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis,”
Betriebs-Berater, vol. 81, no. 29, p. I, 2026.'
mla: 'Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt Investitionshemmnis.”
Betriebs-Berater, vol. 81, no. 29, 2026, p. I.'
short: C. Sureth, Betriebs-Berater 81 (2026) I.
date_created: 2026-07-13T06:27:30Z
date_updated: 2026-07-13T06:28:49Z
department:
- _id: '187'
intvolume: ' 81'
issue: '29'
language:
- iso: eng
page: I
publication: Betriebs-Berater
status: public
title: 'Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis'
type: journal_article
user_id: '96670'
volume: 81
year: '2026'
...
---
_id: '66449'
abstract:
- lang: eng
text: "This paper evaluates the forecasting performance of an expanded class of
(semi-)parametric \r\nGARCH models belonging to the EGARCH family (EGF), including
recently introduced long \r\nand short memory specifications and their semiparametric
extensions. The semiparametric \r\nvariants employ a multiplicative volatility
decomposition into conditional and slowly varying \r\nunconditional components,
where the latter is estimated via a data-driven local polynomial \r\nsmoother
to accommodate non-stationarities commonly observed in financial time series.
Based \r\non the revised Basel Committee framework for market-risk assessment,
all models are capable \r\nof producing rolling one-day-ahead forecasts for Value
at Risk (VaR) and Expected Shortfall \r\n(ES) under a wide range of symmetric
and skewed innovation distributions. Their forecasting \r\naccuracy is examined
using the regulatory traffic light tests for VaR and the recently developed \r\nES-specific
traffic light procedure, complemented by the regulatory loss function. In addition,
\r\nmodel selection incorporates both a recently proposed corrected firm-oriented
loss function that \r\naccounts for opportunity costs and the Weighted Absolute
Deviation (WAD) criterion. The \r\nempirical comparison demonstrates that (semiparametric)
long memory GARCH models - \r\nparticularly those combining fractional dynamics
with nonparametric scale adjustments - can \r\nserve as valuable alternatives
to traditional parametric short memory models, offering more \r\nstable volatility
estimates and improved tail-risk forecasts for practical risk management \r\napplications."
author:
- first_name: Dominik Christian
full_name: Hanke, Dominik Christian
id: '63677'
last_name: Hanke
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
- first_name: Yuanhua
full_name: Feng, Yuanhua
id: '20760'
last_name: Feng
citation:
ama: Hanke DC, Uhde A, Feng Y. Application of Novel Exponential (Semi-)Parametric
Short and Long Memory GARCH Models under Regulatory Requirements of Basel III.;
2026.
apa: Hanke, D. C., Uhde, A., & Feng, Y. (2026). Application of Novel Exponential
(Semi-)Parametric Short and Long Memory GARCH Models under Regulatory Requirements
of Basel III.
bibtex: '@book{Hanke_Uhde_Feng_2026, title={Application of Novel Exponential (Semi-)Parametric
Short and Long Memory GARCH Models under Regulatory Requirements of Basel III},
author={Hanke, Dominik Christian and Uhde, André and Feng, Yuanhua}, year={2026}
}'
chicago: Hanke, Dominik Christian, André Uhde, and Yuanhua Feng. Application
of Novel Exponential (Semi-)Parametric Short and Long Memory GARCH Models under
Regulatory Requirements of Basel III, 2026.
ieee: D. C. Hanke, A. Uhde, and Y. Feng, Application of Novel Exponential (Semi-)Parametric
Short and Long Memory GARCH Models under Regulatory Requirements of Basel III.
2026.
mla: Hanke, Dominik Christian, et al. Application of Novel Exponential (Semi-)Parametric
Short and Long Memory GARCH Models under Regulatory Requirements of Basel III.
2026.
short: D.C. Hanke, A. Uhde, Y. Feng, Application of Novel Exponential (Semi-)Parametric
Short and Long Memory GARCH Models under Regulatory Requirements of Basel III,
2026.
date_created: 2026-07-13T09:21:49Z
date_updated: 2026-07-16T09:07:19Z
ddc:
- '330'
department:
- _id: '200'
- _id: '186'
file:
- access_level: open_access
content_type: application/pdf
creator: dhanke
date_created: 2026-07-13T09:21:45Z
date_updated: 2026-07-13T09:21:45Z
file_id: '66450'
file_name: TAF_WP_105_HankeUhdeFeng2026.pdf
file_size: 1830858
relation: main_file
file_date_updated: 2026-07-13T09:21:45Z
has_accepted_license: '1'
jel:
- C22
- C4
- C5
- C6
- B26
keyword:
- semiparametric GARCH extension
- data-driven local polynomial smoother
- long memory
- GARCH models
- Value at Risk
- Expected Shortfall
- traffic light test
- backtesting
- Basel III
- market risk
language:
- iso: eng
oa: '1'
status: public
title: Application of Novel Exponential (Semi-)Parametric Short and Long Memory GARCH
Models under Regulatory Requirements of Basel III
type: working_paper
user_id: '63677'
year: '2026'
...
---
_id: '66447'
abstract:
- lang: eng
text: "Volatility modeling is utilized across numerous fields including finance,
environmental studies, and \r\nsocial sciences. It is particularly relevant in
scenarios where understanding and predicting conditional \r\nvariability is crucial,
such as when dealing with incremental or time-dependent data. In this paper, novel
\r\nshort and long memory volatility models of the EGARCH family are introduced
and analyzed, which \r\nare closely related to the well-established EGARCH model
proposed by Nelson (1991) but share \r\ndesirable theoretical properties in several
dimensions. Recently developed members of the so-called \r\nEGARCH family, which
introduces a modulus-log transformation proposed by John and Draper (1980) \r\nand
a power transformation for the size and magnitude effect to tackle the problem
with near-zero \r\ninnovations and the asymmetric impact of positive and negative
shocks on the volatility, are discussed. \r\nAfter a theoretical discussion of
the proposed and related volatility models, the practical performance \r\nof the
elaborated volatility models is compared to well-established and traditional GARCH
approaches. \r\nA general QMLE algorithm is proposed to estimate the model parameters.
The practical relevance of the \r\nadvanced models is illustrated through a comparative
study. By applying these volatility models to a \r\nvariety of international stock
index returns, this paper identifies market-specific characteristics as well \r\nas
unique strengths and weaknesses of discussed volatility models. Although the practical
performance \r\nof the recently introduced models is comparable to those obtained
by the traditional EGARCH model, \r\nthey generally outperform traditional non-exponential
volatility models used as benchmarks and thus \r\nprovide a useful alternative
to existing short and long memory volatility models. "
author:
- first_name: Dominik Christian
full_name: Hanke, Dominik Christian
id: '63677'
last_name: Hanke
- first_name: Yuanhua
full_name: Feng, Yuanhua
id: '20760'
last_name: Feng
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
citation:
ama: Hanke DC, Feng Y, Uhde A. Comparing the Behaviors of Some Original Short
and Long Memory Exponential Volatility Models.; 2026.
apa: Hanke, D. C., Feng, Y., & Uhde, A. (2026). Comparing the behaviors of
some original short and long memory exponential volatility models.
bibtex: '@book{Hanke_Feng_Uhde_2026, title={Comparing the behaviors of some original
short and long memory exponential volatility models}, author={Hanke, Dominik
Christian and Feng, Yuanhua and Uhde, André}, year={2026} }'
chicago: Hanke, Dominik Christian, Yuanhua Feng, and André Uhde. Comparing the
Behaviors of Some Original Short and Long Memory Exponential Volatility Models,
2026.
ieee: D. C. Hanke, Y. Feng, and A. Uhde, Comparing the behaviors of some original
short and long memory exponential volatility models. 2026.
mla: Hanke, Dominik Christian, et al. Comparing the Behaviors of Some Original
Short and Long Memory Exponential Volatility Models. 2026.
short: D.C. Hanke, Y. Feng, A. Uhde, Comparing the Behaviors of Some Original Short
and Long Memory Exponential Volatility Models, 2026.
date_created: 2026-07-13T09:15:09Z
date_updated: 2026-07-16T09:07:24Z
ddc:
- '330'
department:
- _id: '186'
file:
- access_level: open_access
content_type: application/pdf
creator: dhanke
date_created: 2026-07-13T09:14:58Z
date_updated: 2026-07-13T09:14:58Z
file_id: '66448'
file_name: TAF_WP_104_HankeFengUhde2026.pdf
file_size: 1169286
relation: main_file
file_date_updated: 2026-07-13T09:14:58Z
has_accepted_license: '1'
jel:
- C4
- C5
- B23
- B26
- C32
keyword:
- Modulus Log-GARCH
- Modified (FI)EGARCH
- Modulus asymmetric (FI)Log-GARCH
- (FI)EGARCH
- long memory
- modulus-log transformation
- QMLE
- model selection
- implementation in R
language:
- iso: eng
oa: '1'
status: public
title: Comparing the behaviors of some original short and long memory exponential
volatility models
type: working_paper
user_id: '63677'
year: '2026'
...
---
_id: '66570'
author:
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
- first_name: Desiree
full_name: Daniel-Söltenfuß, Desiree
id: '10186'
last_name: Daniel-Söltenfuß
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
last_name: Kückmann
citation:
ama: 'Breuing F, Daniel-Söltenfuß D, Kremer H-H, Kückmann M-A. CommuniAction
– Kommunikation und Verständigung spielerisch fördern und gestalten: eine praxisorientierte
Handreichung für Akteur:innen in Innovations- und Verbundprojekten in der beruflichen
Bildung. Vol 2. Universitätsbibliothek Paderborn; 2026. doi:https://doi.org/10.17619/UNIPB/1-2672'
apa: 'Breuing, F., Daniel-Söltenfuß, D., Kremer, H.-H., & Kückmann, M.-A. (2026).
CommuniAction – Kommunikation und Verständigung spielerisch fördern und gestalten:
eine praxisorientierte Handreichung für Akteur:innen in Innovations- und Verbundprojekten
in der beruflichen Bildung (Vol. 2). Universitätsbibliothek Paderborn. https://doi.org/10.17619/UNIPB/1-2672'
bibtex: '@book{Breuing_Daniel-Söltenfuß_Kremer_Kückmann_2026, place={Paderborn},
series={Wirtschafts- und Berufspädagogische Werke}, title={CommuniAction – Kommunikation
und Verständigung spielerisch fördern und gestalten: eine praxisorientierte Handreichung
für Akteur:innen in Innovations- und Verbundprojekten in der beruflichen Bildung},
volume={2}, DOI={https://doi.org/10.17619/UNIPB/1-2672},
publisher={Universitätsbibliothek Paderborn}, author={Breuing, Friederike and
Daniel-Söltenfuß, Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}, year={2026},
collection={Wirtschafts- und Berufspädagogische Werke} }'
chicago: 'Breuing, Friederike, Desiree Daniel-Söltenfuß, H.-Hugo Kremer, and Marie-Ann
Kückmann. CommuniAction – Kommunikation und Verständigung spielerisch fördern
und gestalten: eine praxisorientierte Handreichung für Akteur:innen in Innovations-
und Verbundprojekten in der beruflichen Bildung. Vol. 2. Wirtschafts- und
Berufspädagogische Werke. Paderborn: Universitätsbibliothek Paderborn, 2026. https://doi.org/10.17619/UNIPB/1-2672.'
ieee: 'F. Breuing, D. Daniel-Söltenfuß, H.-H. Kremer, and M.-A. Kückmann, CommuniAction
– Kommunikation und Verständigung spielerisch fördern und gestalten: eine praxisorientierte
Handreichung für Akteur:innen in Innovations- und Verbundprojekten in der beruflichen
Bildung, vol. 2. Paderborn: Universitätsbibliothek Paderborn, 2026.'
mla: 'Breuing, Friederike, et al. CommuniAction – Kommunikation und Verständigung
spielerisch fördern und gestalten: eine praxisorientierte Handreichung für Akteur:innen
in Innovations- und Verbundprojekten in der beruflichen Bildung. Universitätsbibliothek
Paderborn, 2026, doi:https://doi.org/10.17619/UNIPB/1-2672.'
short: 'F. Breuing, D. Daniel-Söltenfuß, H.-H. Kremer, M.-A. Kückmann, CommuniAction
– Kommunikation und Verständigung spielerisch fördern und gestalten: eine praxisorientierte
Handreichung für Akteur:innen in Innovations- und Verbundprojekten in der beruflichen
Bildung, Universitätsbibliothek Paderborn, Paderborn, 2026.'
date_created: 2026-07-24T08:49:51Z
date_updated: 2026-07-24T08:53:15Z
department:
- _id: '208'
doi: https://doi.org/10.17619/UNIPB/1-2672
intvolume: ' 2'
language:
- iso: ger
place: Paderborn
publisher: Universitätsbibliothek Paderborn
series_title: Wirtschafts- und Berufspädagogische Werke
status: public
title: 'CommuniAction – Kommunikation und Verständigung spielerisch fördern und gestalten:
eine praxisorientierte Handreichung für Akteur:innen in Innovations- und Verbundprojekten
in der beruflichen Bildung'
type: book
user_id: '45696'
volume: 2
year: '2026'
...
---
_id: '66596'
author:
- first_name: Lennart
full_name: Rehmer, Lennart
last_name: Rehmer
- first_name: Nicole
full_name: Grieger, Nicole
id: '74818'
last_name: Grieger
- first_name: Matthias
full_name: Trier, Matthias
id: '72744'
last_name: Trier
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: 'Rehmer L, Grieger N, Trier M, Kundisch D. Can I Help to Explain That? A Conceptual
Model Integrating Social Cognition and Intentional Stance Theories for Agentic
XAI Design. In: Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik.'
apa: Rehmer, L., Grieger, N., Trier, M., & Kundisch, D. (n.d.). Can I Help to
Explain That? A Conceptual Model Integrating Social Cognition and Intentional
Stance Theories for Agentic XAI Design. Proceedings of the 21. Internationale
Tagung Wirtschaftsinformatik. Proceedings of the 21. Internationale Tagung
Wirtschaftsinformatik, Linz, Austria.
bibtex: '@inproceedings{Rehmer_Grieger_Trier_Kundisch, title={Can I Help to Explain
That? A Conceptual Model Integrating Social Cognition and Intentional Stance Theories
for Agentic XAI Design}, booktitle={Proceedings of the 21. Internationale Tagung
Wirtschaftsinformatik}, author={Rehmer, Lennart and Grieger, Nicole and Trier,
Matthias and Kundisch, Dennis} }'
chicago: Rehmer, Lennart, Nicole Grieger, Matthias Trier, and Dennis Kundisch. “Can
I Help to Explain That? A Conceptual Model Integrating Social Cognition and Intentional
Stance Theories for Agentic XAI Design.” In Proceedings of the 21. Internationale
Tagung Wirtschaftsinformatik, n.d.
ieee: L. Rehmer, N. Grieger, M. Trier, and D. Kundisch, “Can I Help to Explain That?
A Conceptual Model Integrating Social Cognition and Intentional Stance Theories
for Agentic XAI Design,” presented at the Proceedings of the 21. Internationale
Tagung Wirtschaftsinformatik, Linz, Austria.
mla: Rehmer, Lennart, et al. “Can I Help to Explain That? A Conceptual Model Integrating
Social Cognition and Intentional Stance Theories for Agentic XAI Design.” Proceedings
of the 21. Internationale Tagung Wirtschaftsinformatik.
short: 'L. Rehmer, N. Grieger, M. Trier, D. Kundisch, in: Proceedings of the 21.
Internationale Tagung Wirtschaftsinformatik, n.d.'
conference:
end_date: 2026-09-10
location: Linz, Austria
name: Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik
start_date: 2026-09-05
date_created: 2026-07-27T09:34:59Z
date_updated: 2026-07-27T09:35:03Z
department:
- _id: '276'
- _id: '198'
language:
- iso: eng
publication: Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik
publication_status: accepted
status: public
title: Can I Help to Explain That? A Conceptual Model Integrating Social Cognition
and Intentional Stance Theories for Agentic XAI Design
type: conference_abstract
user_id: '16205'
year: '2026'
...
---
_id: '66597'
author:
- first_name: Torben
full_name: Rehmer, Torben
last_name: Rehmer
- first_name: Lennart
full_name: Rehmer, Lennart
last_name: Rehmer
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
- first_name: Matthias
full_name: Trier, Matthias
id: '72744'
last_name: Trier
citation:
ama: 'Rehmer T, Rehmer L, Kundisch D, Trier M. Structuring the Use of Virtual Reality
in Human Behavior Research: A Taxonomy of Empirical Studies. In: Proceedings
of the 21. Internationale Tagung Wirtschaftsinformatik.'
apa: 'Rehmer, T., Rehmer, L., Kundisch, D., & Trier, M. (n.d.). Structuring
the Use of Virtual Reality in Human Behavior Research: A Taxonomy of Empirical
Studies. Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik.
Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik, Linz, Austria.'
bibtex: '@inproceedings{Rehmer_Rehmer_Kundisch_Trier, title={Structuring the Use
of Virtual Reality in Human Behavior Research: A Taxonomy of Empirical Studies},
booktitle={Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik},
author={Rehmer, Torben and Rehmer, Lennart and Kundisch, Dennis and Trier, Matthias}
}'
chicago: 'Rehmer, Torben, Lennart Rehmer, Dennis Kundisch, and Matthias Trier. “Structuring
the Use of Virtual Reality in Human Behavior Research: A Taxonomy of Empirical
Studies.” In Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik,
n.d.'
ieee: 'T. Rehmer, L. Rehmer, D. Kundisch, and M. Trier, “Structuring the Use of
Virtual Reality in Human Behavior Research: A Taxonomy of Empirical Studies,”
presented at the Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik,
Linz, Austria.'
mla: 'Rehmer, Torben, et al. “Structuring the Use of Virtual Reality in Human Behavior
Research: A Taxonomy of Empirical Studies.” Proceedings of the 21. Internationale
Tagung Wirtschaftsinformatik.'
short: 'T. Rehmer, L. Rehmer, D. Kundisch, M. Trier, in: Proceedings of the 21.
Internationale Tagung Wirtschaftsinformatik, n.d.'
conference:
end_date: 2026-09-10
location: Linz, Austria
name: Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik
start_date: 2026-09-05
date_created: 2026-07-27T09:45:04Z
date_updated: 2026-07-27T09:46:27Z
department:
- _id: '276'
- _id: '198'
language:
- iso: eng
publication: Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik
publication_status: accepted
status: public
title: 'Structuring the Use of Virtual Reality in Human Behavior Research: A Taxonomy
of Empirical Studies'
type: conference
user_id: '16205'
year: '2026'
...
---
_id: '66595'
author:
- first_name: Lars
full_name: Hansmeier, Lars
last_name: Hansmeier
- first_name: Nicole
full_name: Grieger, Nicole
id: '74818'
last_name: Grieger
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: 'Hansmeier L, Grieger N, Kundisch D. Mind the Gender Pitch Gap: The Effect
of Regulatory Focus and Tense Orientation on Startup Funding. In: Proceedings
of the 21. Internationale Tagung Wirtschaftsinformatik, Student Track.'
apa: 'Hansmeier, L., Grieger, N., & Kundisch, D. (n.d.). Mind the Gender Pitch
Gap: The Effect of Regulatory Focus and Tense Orientation on Startup Funding.
Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik, Student
Track. 21. Internationale Tagung Wirtschaftsinformatik, Student Track, Linz,
Austria.'
bibtex: '@inproceedings{Hansmeier_Grieger_Kundisch, title={Mind the Gender Pitch
Gap: The Effect of Regulatory Focus and Tense Orientation on Startup Funding},
booktitle={Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik,
Student Track}, author={Hansmeier, Lars and Grieger, Nicole and Kundisch, Dennis}
}'
chicago: 'Hansmeier, Lars, Nicole Grieger, and Dennis Kundisch. “Mind the Gender
Pitch Gap: The Effect of Regulatory Focus and Tense Orientation on Startup Funding.”
In Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik, Student
Track, n.d.'
ieee: 'L. Hansmeier, N. Grieger, and D. Kundisch, “Mind the Gender Pitch Gap: The
Effect of Regulatory Focus and Tense Orientation on Startup Funding,” presented
at the 21. Internationale Tagung Wirtschaftsinformatik, Student Track, Linz, Austria.'
mla: 'Hansmeier, Lars, et al. “Mind the Gender Pitch Gap: The Effect of Regulatory
Focus and Tense Orientation on Startup Funding.” Proceedings of the 21. Internationale
Tagung Wirtschaftsinformatik, Student Track.'
short: 'L. Hansmeier, N. Grieger, D. Kundisch, in: Proceedings of the 21. Internationale
Tagung Wirtschaftsinformatik, Student Track, n.d.'
conference:
end_date: 2026-09-10
location: Linz, Austria
name: 21. Internationale Tagung Wirtschaftsinformatik, Student Track
start_date: 2026-09-05
date_created: 2026-07-27T09:26:20Z
date_updated: 2026-07-27T09:36:21Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik, Student
Track
publication_status: accepted
status: public
title: 'Mind the Gender Pitch Gap: The Effect of Regulatory Focus and Tense Orientation
on Startup Funding'
type: conference
user_id: '16205'
year: '2026'
...
---
_id: '65862'
abstract:
- lang: eng
text: This study examines how private peers’ disclosure transparency affects public
firms’ information environment, captured through analyst forecast behavior. Focusing
on the most important private firms operating in U.S. industries, we investigate
whether private peer disclosure—despite differing substantially from public firm
disclosure—is incorporated into analysts’ forecasts. In a cross-sectional analysis,
we document lower forecast quality in industries where private peers’ disclosure
intensity is low. In contrast, when private peers’ disclosure intensity is high,
forecast quality does not differ from that in industries with only public peers.
We find consistent results for a subsample of U.S. private peers. Consistent with
this interpretation, a difference-in-differences analysis documents increased
analyst forecast activity around the disclosure dates of private peers. Together,
these findings indicate that analysts incorporate private peers’ information when
these peers are both economically important and sufficiently transparent, and
highlight that variation in private firms’ disclosure intensity generates heterogenous
externalities for public firms. Overall, our evidence supports a cost-benefit
trade-off in analysts’ information acquisition, and, by documenting the relevance
of private peers’ information for public firms, contributes to the debate on the
externalities of private firms’ disclosure transparency.
author:
- first_name: Bianca
full_name: Beyer, Bianca
last_name: Beyer
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
citation:
ama: Beyer B, Flagmeier V, Kosi U. Private Peers’ Disclosure Transparency and
Public Firms’ Information Environment. TRR 266 Accounting for Transparency;
2026. doi:10.2139/ssrn.4438123
apa: Beyer, B., Flagmeier, V., & Kosi, U. (2026). Private Peers’ Disclosure
Transparency and Public Firms’ Information Environment. TRR 266 Accounting
for Transparency. https://doi.org/10.2139/ssrn.4438123
bibtex: '@book{Beyer_Flagmeier_Kosi_2026, series={TRR 266 Accounting for Transparency
Working Paper Series No. 143}, title={Private Peers’ Disclosure Transparency and
Public Firms’ Information Environment}, DOI={10.2139/ssrn.4438123},
publisher={TRR 266 Accounting for Transparency}, author={Beyer, Bianca and Flagmeier,
Vanessa and Kosi, Urska}, year={2026}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 143} }'
chicago: Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Private Peers’ Disclosure
Transparency and Public Firms’ Information Environment. TRR 266 Accounting
for Transparency Working Paper Series No. 143. TRR 266 Accounting for Transparency,
2026. https://doi.org/10.2139/ssrn.4438123.
ieee: B. Beyer, V. Flagmeier, and U. Kosi, Private Peers’ Disclosure Transparency
and Public Firms’ Information Environment. TRR 266 Accounting for Transparency,
2026.
mla: Beyer, Bianca, et al. Private Peers’ Disclosure Transparency and Public
Firms’ Information Environment. TRR 266 Accounting for Transparency, 2026,
doi:10.2139/ssrn.4438123.
short: B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and
Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
date_created: 2026-06-15T08:15:56Z
date_updated: 2026-08-25T09:58:22Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.2139/ssrn.4438123
language:
- iso: eng
publication_identifier:
issn:
- 1556-5068
publication_status: published
publisher: TRR 266 Accounting for Transparency
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 143
status: public
title: Private Peers’ Disclosure Transparency and Public Firms’ Information Environment
type: working_paper
user_id: '15866'
year: '2026'
...
---
_id: '66347'
author:
- first_name: Mahdi
full_name: Rahali, Mahdi
id: '80161'
last_name: Rahali
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
citation:
ama: Rahali M, Kosi U, Gassen J. The Spatial and Sectoral Incidence of Germany’s
COVID-19 Insolvency Gap.
apa: Rahali, M., Kosi, U., & Gassen, J. (n.d.). The spatial and sectoral
incidence of Germany’s COVID-19 insolvency gap.
bibtex: '@book{Rahali_Kosi_Gassen, title={The spatial and sectoral incidence of
Germany’s COVID-19 insolvency gap}, author={Rahali, Mahdi and Kosi, Urska and
Gassen, Joachim} }'
chicago: Rahali, Mahdi, Urska Kosi, and Joachim Gassen. The Spatial and Sectoral
Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
ieee: M. Rahali, U. Kosi, and J. Gassen, The spatial and sectoral incidence of
Germany’s COVID-19 insolvency gap. .
mla: Rahali, Mahdi, et al. The Spatial and Sectoral Incidence of Germany’s COVID-19
Insolvency Gap.
short: M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s
COVID-19 Insolvency Gap, n.d.
date_created: 2026-07-08T07:16:20Z
date_updated: 2026-08-25T09:48:49Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
language:
- iso: eng
publication_status: unpublished
status: public
title: The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap
type: working_paper
user_id: '15866'
year: '2026'
...
---
_id: '65896'
author:
- first_name: Dennis
full_name: Böing, Dennis
id: '99410'
last_name: Böing
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
citation:
ama: Böing D, Kosi U. Dissemination of Information by Small Caps.
apa: Böing, D., & Kosi, U. (n.d.). Dissemination of information by small
caps.
bibtex: '@book{Böing_Kosi, title={Dissemination of information by small caps}, author={Böing,
Dennis and Kosi, Urska} }'
chicago: Böing, Dennis, and Urska Kosi. Dissemination of Information by Small
Caps, n.d.
ieee: D. Böing and U. Kosi, Dissemination of information by small caps. .
mla: Böing, Dennis, and Urska Kosi. Dissemination of Information by Small Caps.
short: D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
date_created: 2026-06-15T11:20:59Z
date_updated: 2026-08-25T09:50:10Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
language:
- iso: eng
publication_status: unpublished
status: public
title: Dissemination of information by small caps
type: working_paper
user_id: '15866'
year: '2026'
...
---
_id: '54445'
author:
- first_name: Sascha Christian
full_name: Burmeister, Sascha Christian
id: '32685'
last_name: Burmeister
orcid: 0000-0001-6679-0453
citation:
ama: Burmeister SC. A Memetic NSGA-III for Green Flexible Production with Real-Time
Energy Costs & Emissions. Croatian Operational Research Review. 2025;16(2).
doi:10.17535/crorr.2025.0009
apa: Burmeister, S. C. (2025). A Memetic NSGA-III for Green Flexible Production
with Real-Time Energy Costs & Emissions. Croatian Operational Research
Review, 16(2). https://doi.org/10.17535/crorr.2025.0009
bibtex: '@article{Burmeister_2025, title={A Memetic NSGA-III for Green Flexible
Production with Real-Time Energy Costs & Emissions}, volume={16}, DOI={10.17535/crorr.2025.0009},
number={2}, journal={Croatian Operational Research Review}, author={Burmeister,
Sascha Christian}, year={2025} }'
chicago: Burmeister, Sascha Christian. “A Memetic NSGA-III for Green Flexible Production
with Real-Time Energy Costs & Emissions.” Croatian Operational Research
Review 16, no. 2 (2025). https://doi.org/10.17535/crorr.2025.0009.
ieee: 'S. C. Burmeister, “A Memetic NSGA-III for Green Flexible Production with
Real-Time Energy Costs & Emissions,” Croatian Operational Research Review,
vol. 16, no. 2, 2025, doi: 10.17535/crorr.2025.0009.'
mla: Burmeister, Sascha Christian. “A Memetic NSGA-III for Green Flexible Production
with Real-Time Energy Costs & Emissions.” Croatian Operational Research
Review, vol. 16, no. 2, 2025, doi:10.17535/crorr.2025.0009.
short: S.C. Burmeister, Croatian Operational Research Review 16 (2025).
date_created: 2024-05-24T10:17:03Z
date_updated: 2025-01-28T14:23:44Z
ddc:
- '000'
department:
- _id: '277'
doi: 10.17535/crorr.2025.0009
file:
- access_level: open_access
content_type: application/pdf
creator: saschab
date_created: 2025-01-22T12:33:52Z
date_updated: 2025-01-27T13:06:18Z
file_id: '58317'
file_name: crorr_preprint.pdf
file_size: 432864
relation: main_file
file_date_updated: 2025-01-27T13:06:18Z
has_accepted_license: '1'
intvolume: ' 16'
issue: '2'
language:
- iso: eng
oa: '1'
publication: Croatian Operational Research Review
status: public
title: A Memetic NSGA-III for Green Flexible Production with Real-Time Energy Costs
& Emissions
type: journal_article
user_id: '32685'
volume: 16
year: '2025'
...