[{"title":"I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions","year":"2018","publication_identifier":{"issn":["0092-0703","1552-7824"]},"author":[{"full_name":"Garnefeld, Ina","first_name":"Ina","last_name":"Garnefeld"},{"id":"3043","full_name":"Böhm, Eva","first_name":"Eva","last_name":"Böhm","orcid":"0000-0001-6053-1012"},{"first_name":"Lena","last_name":"Klimke","full_name":"Klimke, Lena"},{"first_name":"Andrea","last_name":"Oestreich","full_name":"Oestreich, Andrea"}],"date_updated":"2023-09-01T10:17:15Z","publication_status":"published","intvolume":"        46","language":[{"iso":"eng"}],"doi":"10.1007/s11747-018-0600-y","issue":"6","publication":"Journal of the Academy of Marketing Science","date_created":"2023-02-01T08:30:59Z","type":"journal_article","keyword":["Marketing","Economics and Econometrics","Business and International Management"],"department":[{"_id":"785"}],"status":"public","page":"1133-1147","_id":"41340","publisher":"Springer Science and Business Media LLC","user_id":"49063","volume":46,"citation":{"ieee":"I. Garnefeld, E. Böhm, L. Klimke, and A. Oestreich, “I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions,” <i>Journal of the Academy of Marketing Science</i>, vol. 46, no. 6, pp. 1133–1147, 2018, doi: <a href=\"https://doi.org/10.1007/s11747-018-0600-y\">10.1007/s11747-018-0600-y</a>.","apa":"Garnefeld, I., Böhm, E., Klimke, L., &#38; Oestreich, A. (2018). I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions. <i>Journal of the Academy of Marketing Science</i>, <i>46</i>(6), 1133–1147. <a href=\"https://doi.org/10.1007/s11747-018-0600-y\">https://doi.org/10.1007/s11747-018-0600-y</a>","short":"I. Garnefeld, E. Böhm, L. Klimke, A. Oestreich, Journal of the Academy of Marketing Science 46 (2018) 1133–1147.","chicago":"Garnefeld, Ina, Eva Böhm, Lena Klimke, and Andrea Oestreich. “I Thought It Was over, but Now It Is Back: Customer Reactions to Ex Post Time Extensions of Sales Promotions.” <i>Journal of the Academy of Marketing Science</i> 46, no. 6 (2018): 1133–47. <a href=\"https://doi.org/10.1007/s11747-018-0600-y\">https://doi.org/10.1007/s11747-018-0600-y</a>.","mla":"Garnefeld, Ina, et al. “I Thought It Was over, but Now It Is Back: Customer Reactions to Ex Post Time Extensions of Sales Promotions.” <i>Journal of the Academy of Marketing Science</i>, vol. 46, no. 6, Springer Science and Business Media LLC, 2018, pp. 1133–47, doi:<a href=\"https://doi.org/10.1007/s11747-018-0600-y\">10.1007/s11747-018-0600-y</a>.","bibtex":"@article{Garnefeld_Böhm_Klimke_Oestreich_2018, title={I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions}, volume={46}, DOI={<a href=\"https://doi.org/10.1007/s11747-018-0600-y\">10.1007/s11747-018-0600-y</a>}, number={6}, journal={Journal of the Academy of Marketing Science}, publisher={Springer Science and Business Media LLC}, author={Garnefeld, Ina and Böhm, Eva and Klimke, Lena and Oestreich, Andrea}, year={2018}, pages={1133–1147} }","ama":"Garnefeld I, Böhm E, Klimke L, Oestreich A. I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions. <i>Journal of the Academy of Marketing Science</i>. 2018;46(6):1133-1147. doi:<a href=\"https://doi.org/10.1007/s11747-018-0600-y\">10.1007/s11747-018-0600-y</a>"}},{"date_created":"2024-11-22T00:09:29Z","place":"Abingdon/New York","keyword":["European Neighbourdhood Policy","European Union","International Relations"],"type":"book_editor","citation":{"short":"T. Schumacher, A. Marchetti, T. Demmelhuber, eds., The Routledge Handbook on the European Neighbourhood Policy, Routledge, Abingdon/New York, 2018.","chicago":"Schumacher, Tobias, Andreas Marchetti, and Thomas Demmelhuber, eds. <i>The Routledge Handbook on the European Neighbourhood Policy</i>. Abingdon/New York: Routledge, 2018.","ieee":"T. Schumacher, A. Marchetti, and T. Demmelhuber, Eds., <i>The Routledge Handbook on the European Neighbourhood Policy</i>. Abingdon/New York: Routledge, 2018.","apa":"Schumacher, T., Marchetti, A., &#38; Demmelhuber, T. (Eds.). (2018). <i>The Routledge Handbook on the European Neighbourhood Policy</i>. Routledge.","bibtex":"@book{Schumacher_Marchetti_Demmelhuber_2018, place={Abingdon/New York}, title={The Routledge Handbook on the European Neighbourhood Policy}, publisher={Routledge}, year={2018} }","ama":"Schumacher T, Marchetti A, Demmelhuber T, eds. <i>The Routledge Handbook on the European Neighbourhood Policy</i>. Routledge; 2018.","mla":"Schumacher, Tobias, et al., editors. <i>The Routledge Handbook on the European Neighbourhood Policy</i>. Routledge, 2018."},"related_material":{"link":[{"relation":"table_of_contents","url":"https://www.routledge.com/The-Routledge-Handbook-on-the-European-Neighbourhood-Policy/Schumacher-Marchetti-Demmelhuber/p/book/9781138913721"}]},"abstract":[{"text":"The Routledge Handbook on the European Neighbourhood Policy provides a comprehensive overview of the EU’s most important foreign policy instrument, provided by leading experts in the field.\r\nCoherently structured and adopting a multidisciplinary approach, this handbook covers the most important themes, developments and dynamics in the EU’s neighbourhood policy framework through a series of cutting-edge contributions. With chapters from a substantial number of scholars who have been influential in shaping the study of the ENP, this handbook serves to encourage debates which will hopefully produce more conceptual as well as neighbourhood-specific perspectives leading to enriching future studies on the EU’s policies towards its neighbourhood.\r\nIt will be a key reference point both for advanced-level students, scholars and professionals developing knowledge in the fields of EU/European Studies, European Foreign Policy Analysis, Area studies, EU law, and more broadly in political economy, political science, comparative politics and international relations.","lang":"eng"}],"page":"554","_id":"57318","publisher":"Routledge","language":[{"iso":"eng"}],"user_id":"41561","editor":[{"first_name":"Tobias","last_name":"Schumacher","full_name":"Schumacher, Tobias"},{"id":"41561","full_name":"Marchetti, Andreas","first_name":"Andreas","last_name":"Marchetti"},{"first_name":"Thomas","last_name":"Demmelhuber","full_name":"Demmelhuber, Thomas"}],"title":"The Routledge Handbook on the European Neighbourhood Policy","year":"2018","status":"public","publication_identifier":{"isbn":["9781138913721"]},"publication_status":"published","date_updated":"2024-11-22T00:10:47Z"},{"year":"2017","title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","publication_identifier":{"issn":["1556-5068"]},"author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","last_name":"Hoppe","id":"22671"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"date_updated":"2022-01-06T06:55:34Z","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=3046546"}],"language":[{"iso":"eng"}],"doi":"10.2139/ssrn.3046546","abstract":[{"lang":"eng","text":"All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system."}],"file":[{"date_created":"2018-04-06T07:48:31Z","creator":"hoppet","file_id":"2253","success":1,"content_type":"application/pdf","relation":"main_file","date_updated":"2018-04-06T07:48:31Z","file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","access_level":"closed","file_size":1077359}],"date_created":"2018-04-06T07:44:59Z","keyword":["Complexity Drivers","International Comparison","Survey","Tax Complexity","Tax Practitioners"],"type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"status":"public","jel":["H20","H25","C83","O57"],"has_accepted_license":"1","page":"28","_id":"2250","ddc":["330"],"user_id":"68607","file_date_updated":"2018-04-06T07:48:31Z","citation":{"ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>.; 2017. doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","mla":"Hoppe, Thomas, et al. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017, doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>, 2017. <a href=\"https://doi.org/10.2139/ssrn.3046546\">https://doi.org/10.2139/ssrn.3046546</a>.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. <a href=\"https://doi.org/10.2139/ssrn.3046546\">https://doi.org/10.2139/ssrn.3046546</a>","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017."},"project":[{"_id":"37","grant_number":"P01","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen"}],"oa":"1"},{"date_updated":"2020-05-07T05:33:54Z","title":"Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design","status":"public","year":"2017","author":[{"last_name":"Eichwald","first_name":"Paul","full_name":"Eichwald, Paul"},{"full_name":"Althoff, Simon","first_name":"Simon","last_name":"Althoff"},{"id":"28647","full_name":"Schemmel, Reinhard","last_name":"Schemmel","first_name":"Reinhard"},{"id":"21220","full_name":"Sextro, Walter","last_name":"Sextro","first_name":"Walter"},{"first_name":"Andreas","last_name":"Unger","full_name":"Unger, Andreas"},{"first_name":"Michael","last_name":"Brökelmann","full_name":"Brökelmann, Michael"},{"full_name":"Hunstig, Matthias","first_name":"Matthias","last_name":"Hunstig"}],"user_id":"210","volume":"Vol. 2017, No. 1","language":[{"iso":"eng"}],"_id":"9973","quality_controlled":"1","abstract":[{"text":"In power electronics, copper connector pins are e.g. used to connect control boards with power modules. The new chip generation based on SiC and GaN technology increase the power density of semiconductor modules significantly with junction temperatures reaching 200°C. To enable reliable operation at such high temperature, the soldering of these connector pins should be substituted by a multi-dimensional copper-copper bonding technology. A copper pin welded directly on DBC substrate also simplifies the assembly. With this aim, a proper bond tool and a suitable connector pin geometry are designed. This paper presents a two-dimensional trajectory approach for ultrasonic bonding of copper pieces, e.g. connector pins, with the intention to minimize mechanical stresses exposed to the substrate. This is achieved using a multi-dimensional vibration system with multiple transducers known from flip chip bonding. Applying a planar relative motion between the bonding piece and the substrate increases the induced frictional power compared to one-dimensional excitation. The core of this work is the development of a new tool design which enables a reliable and effective transmission of the multidimensional vibration into the contact area between nail-shaped bonding piece and substrate. For this purpose, different bonding tool as well as bonding piece designs are discussed. A proper bonding tool design is selected based on the simulated alternatives. This tool is examined in bonding experiments and the results are presented. In addition, different grades of hardness for bonding piece and substrate are examined as well as different bonding parameters. Optical inspection of the bonded area shows the emergence of initial micro welds in form of a ring which is growing in direction of the interface boundaries with increasing bonding duration.","lang":"eng"}],"project":[{"name":"Hochleistungsbonden in energieeffizienten Leistungshalbleitermodulen","_id":"93","grant_number":"MP-1-1-015"}],"publication":"IMAPSource","citation":{"mla":"Eichwald, Paul, et al. “Multi-Dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design.” <i>IMAPSource</i>, vol. Vol. 2017, No. 1, 2017.","ama":"Eichwald P, Althoff S, Schemmel R, et al. Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design. <i>IMAPSource</i>. 2017;Vol. 2017, No. 1.","bibtex":"@article{Eichwald_Althoff_Schemmel_Sextro_Unger_Brökelmann_Hunstig_2017, title={Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design}, volume={Vol. 2017, No. 1}, journal={IMAPSource}, author={Eichwald, Paul and Althoff, Simon and Schemmel, Reinhard and Sextro, Walter and Unger, Andreas and Brökelmann, Michael and Hunstig, Matthias}, year={2017} }","apa":"Eichwald, P., Althoff, S., Schemmel, R., Sextro, W., Unger, A., Brökelmann, M., &#38; Hunstig, M. (2017). Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design. <i>IMAPSource</i>, <i>Vol. 2017</i>, <i>No. 1</i>.","ieee":"P. Eichwald <i>et al.</i>, “Multi-dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design,” <i>IMAPSource</i>, vol. Vol. 2017, No. 1, 2017.","short":"P. Eichwald, S. Althoff, R. Schemmel, W. Sextro, A. Unger, M. Brökelmann, M. Hunstig, IMAPSource Vol. 2017, No. 1 (2017).","chicago":"Eichwald, Paul, Simon Althoff, Reinhard Schemmel, Walter Sextro, Andreas Unger, Michael Brökelmann, and Matthias Hunstig. “Multi-Dimensional Ultrasonic Copper Bonding – New Challenges for Tool Design.” <i>IMAPSource</i> Vol. 2017, No. 1 (2017)."},"keyword":["International Symposium on Microelectronics"],"type":"journal_article","department":[{"_id":"151"}],"date_created":"2019-05-27T09:32:42Z"},{"citation":{"apa":"Reimsbach, D., Hahn, R., &#38; Gürtürk, A. (2017). Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. <i>European Accounting Review</i>, <i>27</i>(3), 559–581. <a href=\"https://doi.org/10.1080/09638180.2016.1273787\">https://doi.org/10.1080/09638180.2016.1273787</a>","ieee":"D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing,” <i>European Accounting Review</i>, vol. 27, no. 3, pp. 559–581, 2017, doi: <a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>.","short":"D. Reimsbach, R. Hahn, A. Gürtürk, European Accounting Review 27 (2017) 559–581.","chicago":"Reimsbach, Daniel, Rüdiger Hahn, and Anil Gürtürk. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” <i>European Accounting Review</i> 27, no. 3 (2017): 559–81. <a href=\"https://doi.org/10.1080/09638180.2016.1273787\">https://doi.org/10.1080/09638180.2016.1273787</a>.","mla":"Reimsbach, Daniel, et al. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” <i>European Accounting Review</i>, vol. 27, no. 3, Informa UK Limited, 2017, pp. 559–81, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>.","ama":"Reimsbach D, Hahn R, Gürtürk A. Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. <i>European Accounting Review</i>. 2017;27(3):559-581. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>","bibtex":"@article{Reimsbach_Hahn_Gürtürk_2017, title={Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing}, volume={27}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Reimsbach, Daniel and Hahn, Rüdiger and Gürtürk, Anil}, year={2017}, pages={559–581} }"},"status":"public","_id":"47913","publisher":"Informa UK Limited","page":"559-581","volume":27,"user_id":"21810","issue":"3","publication":"European Accounting Review","date_created":"2023-10-10T09:19:32Z","department":[{"_id":"186"},{"_id":"815"}],"type":"journal_article","keyword":["Business","Management and Accounting (miscellaneous)","Accounting","Business and International Management","Economics","Econometrics and Finance (miscellaneous)","Economics and Econometrics","Finance"],"author":[{"id":"100169","full_name":"Reimsbach, Daniel","first_name":"Daniel","last_name":"Reimsbach"},{"full_name":"Hahn, Rüdiger","last_name":"Hahn","first_name":"Rüdiger"},{"last_name":"Gürtürk","first_name":"Anil","full_name":"Gürtürk, Anil"}],"publication_identifier":{"issn":["0963-8180","1468-4497"]},"title":"Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing","year":"2017","article_type":"original","intvolume":"        27","publication_status":"published","date_updated":"2023-10-30T11:36:28Z","language":[{"iso":"eng"}],"doi":"10.1080/09638180.2016.1273787"},{"issue":"1","publication":"Journal of Global Responsibility","abstract":[{"lang":"eng","text":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose</jats:title><jats:p>– In this viewpoint, the authors aim to discuss sustainability issues in university education. Balancing what we call the “Accounting View” and the “Sustainability View”, the authors illuminate the status of value relevance of sustainability information and question the depth of business students' processing of this information.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design/methodology/approach</jats:title><jats:p>– The discussion was triggered by an experimental study on sustainability disclosure which revealed interesting findings related to the participating students' prior sustainability and accounting coursework. The authors start the viewpoint from these findings and contrast them with existing views on sustainability and accounting (education).</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings</jats:title><jats:p>– The amount of accounting coursework was positively related to the probability of including sustainability information in future stock value estimates, whereas this applied only marginally to sustainability coursework. However, students with more sophisticated sustainability knowledge seemed to scrutinize the given sustainability information more deeply, while students with “pure” accounting knowledge seemed more willing to simply accept the information.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications</jats:title><jats:p>– The authors argue for advancements in the curriculum for business students that foster critical thinking and might prevent students (and thus potential future managers) from using sustainability information superficially. The authors caution against regarding sustainability issues as an “add-on” to existing courses and curricula and call for a combination of integrating sustainability issues in (core) business courses and offering standalone courses on sustainability management or CSR.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality/value</jats:title><jats:p>– Triggered by findings from an experimental study, the authors contrast different opinions on sustainability education of business students and offer a new viewpoint on the (supposed) value relevance of sustainability information for future business leaders.</jats:p></jats:sec>"}],"date_created":"2023-10-10T09:16:50Z","keyword":["Business and International Management"],"type":"journal_article","department":[{"_id":"186"},{"_id":"815"}],"year":"2014","title":"Are we on track with sustainability literacy?","author":[{"first_name":"Rüdiger","last_name":"Hahn","full_name":"Hahn, Rüdiger"},{"id":"100169","full_name":"Reimsbach, Daniel","first_name":"Daniel","last_name":"Reimsbach"}],"publication_identifier":{"issn":["2041-2568"]},"date_updated":"2023-10-30T11:36:37Z","publication_status":"published","intvolume":"         5","language":[{"iso":"eng"}],"doi":"10.1108/jgr-12-2013-0016","alternative_title":["A viewpoint on the influence of sustainability and accounting education on future managers' processing of sustainability information"],"citation":{"short":"R. Hahn, D. Reimsbach, Journal of Global Responsibility 5 (2014) 55–67.","chicago":"Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” <i>Journal of Global Responsibility</i> 5, no. 1 (2014): 55–67. <a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">https://doi.org/10.1108/jgr-12-2013-0016</a>.","apa":"Hahn, R., &#38; Reimsbach, D. (2014). Are we on track with sustainability literacy? <i>Journal of Global Responsibility</i>, <i>5</i>(1), 55–67. <a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">https://doi.org/10.1108/jgr-12-2013-0016</a>","ieee":"R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,” <i>Journal of Global Responsibility</i>, vol. 5, no. 1, pp. 55–67, 2014, doi: <a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>.","ama":"Hahn R, Reimsbach D. Are we on track with sustainability literacy? <i>Journal of Global Responsibility</i>. 2014;5(1):55-67. doi:<a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>","bibtex":"@article{Hahn_Reimsbach_2014, title={Are we on track with sustainability literacy?}, volume={5}, DOI={<a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>}, number={1}, journal={Journal of Global Responsibility}, publisher={Emerald}, author={Hahn, Rüdiger and Reimsbach, Daniel}, year={2014}, pages={55–67} }","mla":"Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” <i>Journal of Global Responsibility</i>, vol. 5, no. 1, Emerald, 2014, pp. 55–67, doi:<a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>."},"status":"public","page":"55-67","_id":"47906","publisher":"Emerald","user_id":"21810","volume":5},{"citation":{"ama":"Steinhoff L, Palmatier RW. Understanding loyalty program effectiveness: managing target and bystander effects. <i>Journal of the Academy of Marketing Science</i>. 2014;44(1):88-107. doi:<a href=\"https://doi.org/10.1007/s11747-014-0405-6\">10.1007/s11747-014-0405-6</a>","bibtex":"@article{Steinhoff_Palmatier_2014, title={Understanding loyalty program effectiveness: managing target and bystander effects}, volume={44}, DOI={<a href=\"https://doi.org/10.1007/s11747-014-0405-6\">10.1007/s11747-014-0405-6</a>}, number={1}, journal={Journal of the Academy of Marketing Science}, publisher={Springer Science and Business Media LLC}, author={Steinhoff, Lena and Palmatier, Robert W.}, year={2014}, pages={88–107} }","mla":"Steinhoff, Lena, and Robert W. Palmatier. “Understanding Loyalty Program Effectiveness: Managing Target and Bystander Effects.” <i>Journal of the Academy of Marketing Science</i>, vol. 44, no. 1, Springer Science and Business Media LLC, 2014, pp. 88–107, doi:<a href=\"https://doi.org/10.1007/s11747-014-0405-6\">10.1007/s11747-014-0405-6</a>.","chicago":"Steinhoff, Lena, and Robert W. Palmatier. “Understanding Loyalty Program Effectiveness: Managing Target and Bystander Effects.” <i>Journal of the Academy of Marketing Science</i> 44, no. 1 (2014): 88–107. <a href=\"https://doi.org/10.1007/s11747-014-0405-6\">https://doi.org/10.1007/s11747-014-0405-6</a>.","short":"L. Steinhoff, R.W. Palmatier, Journal of the Academy of Marketing Science 44 (2014) 88–107.","apa":"Steinhoff, L., &#38; Palmatier, R. W. (2014). Understanding loyalty program effectiveness: managing target and bystander effects. <i>Journal of the Academy of Marketing Science</i>, <i>44</i>(1), 88–107. <a href=\"https://doi.org/10.1007/s11747-014-0405-6\">https://doi.org/10.1007/s11747-014-0405-6</a>","ieee":"L. Steinhoff and R. W. Palmatier, “Understanding loyalty program effectiveness: managing target and bystander effects,” <i>Journal of the Academy of Marketing Science</i>, vol. 44, no. 1, pp. 88–107, 2014, doi: <a href=\"https://doi.org/10.1007/s11747-014-0405-6\">10.1007/s11747-014-0405-6</a>."},"_id":"41296","publisher":"Springer Science and Business Media LLC","page":"88-107","volume":44,"user_id":"4336","status":"public","date_created":"2023-01-31T15:28:25Z","keyword":["Marketing","Economics and Econometrics","Business and International Management"],"type":"journal_article","publication":"Journal of the Academy of Marketing Science","issue":"1","language":[{"iso":"eng"}],"doi":"10.1007/s11747-014-0405-6","author":[{"full_name":"Steinhoff, Lena","last_name":"Steinhoff","first_name":"Lena"},{"last_name":"Palmatier","first_name":"Robert W.","full_name":"Palmatier, Robert W."}],"publication_identifier":{"issn":["0092-0703","1552-7824"]},"title":"Understanding loyalty program effectiveness: managing target and bystander effects","year":"2014","intvolume":"        44","publication_status":"published","date_updated":"2023-01-31T15:30:34Z"},{"citation":{"chicago":"Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-before on Investors’ Information Processing.” <i>Journal of Business Economics</i> 84, no. 4 (2013): 479–515. <a href=\"https://doi.org/10.1007/s11573-013-0688-y\">https://doi.org/10.1007/s11573-013-0688-y</a>.","short":"D. Reimsbach, Journal of Business Economics 84 (2013) 479–515.","ieee":"D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing,” <i>Journal of Business Economics</i>, vol. 84, no. 4, pp. 479–515, 2013, doi: <a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>.","apa":"Reimsbach, D. (2013). Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing. <i>Journal of Business Economics</i>, <i>84</i>(4), 479–515. <a href=\"https://doi.org/10.1007/s11573-013-0688-y\">https://doi.org/10.1007/s11573-013-0688-y</a>","bibtex":"@article{Reimsbach_2013, title={Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing}, volume={84}, DOI={<a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>}, number={4}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Reimsbach, Daniel}, year={2013}, pages={479–515} }","ama":"Reimsbach D. Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing. <i>Journal of Business Economics</i>. 2013;84(4):479-515. doi:<a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>","mla":"Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-before on Investors’ Information Processing.” <i>Journal of Business Economics</i>, vol. 84, no. 4, Springer Science and Business Media LLC, 2013, pp. 479–515, doi:<a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>."},"page":"479-515","_id":"47907","publisher":"Springer Science and Business Media LLC","user_id":"21810","volume":84,"status":"public","date_created":"2023-10-10T09:17:34Z","keyword":["Economics and Econometrics","Business and International Management"],"type":"journal_article","department":[{"_id":"186"},{"_id":"815"}],"issue":"4","publication":"Journal of Business Economics","language":[{"iso":"eng"}],"doi":"10.1007/s11573-013-0688-y","title":"Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing","year":"2013","author":[{"full_name":"Reimsbach, Daniel","last_name":"Reimsbach","first_name":"Daniel","id":"100169"}],"publication_identifier":{"issn":["0044-2372","1861-8928"]},"date_updated":"2023-10-30T11:36:45Z","publication_status":"published","intvolume":"        84"},{"status":"public","_id":"47911","publisher":"Wiley","page":"217-235","volume":24,"user_id":"21810","citation":{"chicago":"Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development.” <i>Business Strategy and the Environment</i> 24, no. 4 (2013): 217–35. <a href=\"https://doi.org/10.1002/bse.1816\">https://doi.org/10.1002/bse.1816</a>.","short":"D. Reimsbach, R. Hahn, Business Strategy and the Environment 24 (2013) 217–235.","ieee":"D. Reimsbach and R. Hahn, “The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development,” <i>Business Strategy and the Environment</i>, vol. 24, no. 4, pp. 217–235, 2013, doi: <a href=\"https://doi.org/10.1002/bse.1816\">10.1002/bse.1816</a>.","apa":"Reimsbach, D., &#38; Hahn, R. (2013). The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development. <i>Business Strategy and the Environment</i>, <i>24</i>(4), 217–235. <a href=\"https://doi.org/10.1002/bse.1816\">https://doi.org/10.1002/bse.1816</a>","bibtex":"@article{Reimsbach_Hahn_2013, title={The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development}, volume={24}, DOI={<a href=\"https://doi.org/10.1002/bse.1816\">10.1002/bse.1816</a>}, number={4}, journal={Business Strategy and the Environment}, publisher={Wiley}, author={Reimsbach, Daniel and Hahn, Rüdiger}, year={2013}, pages={217–235} }","ama":"Reimsbach D, Hahn R. The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development. <i>Business Strategy and the Environment</i>. 2013;24(4):217-235. doi:<a href=\"https://doi.org/10.1002/bse.1816\">10.1002/bse.1816</a>","mla":"Reimsbach, Daniel, and Rüdiger Hahn. “The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development.” <i>Business Strategy and the Environment</i>, vol. 24, no. 4, Wiley, 2013, pp. 217–35, doi:<a href=\"https://doi.org/10.1002/bse.1816\">10.1002/bse.1816</a>."},"author":[{"first_name":"Daniel","last_name":"Reimsbach","full_name":"Reimsbach, Daniel","id":"100169"},{"first_name":"Rüdiger","last_name":"Hahn","full_name":"Hahn, Rüdiger"}],"publication_identifier":{"issn":["0964-4733","1099-0836"]},"year":"2013","title":"The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development","intvolume":"        24","date_updated":"2023-10-30T11:37:18Z","publication_status":"published","language":[{"iso":"eng"}],"doi":"10.1002/bse.1816","issue":"4","publication":"Business Strategy and the Environment","abstract":[{"text":"<jats:title>ABSTRACT</jats:title><jats:p>This study examines how the disclosure of negative sustainability‐related incidents affects the investment‐related judgments of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment first received a company's financial information before viewing additional sustainability information (by the company and by a non‐governmental organization (NGO); with and without negative disclosure). Results indicate that self‐reporting of negative incidents does not affect decision‐makers’ stock price estimates and investment decisions compared with judgments based on financial information only. However, third‐party disclosure of these incidents by a NGO has a negative affect on these investment‐related judgments. Furthermore, the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents. Thus, disclosing negative incidents in sustainability reporting could lose some of its apparent stigma. Instead of avoiding negative reporting altogether, managers might use it as a risk mitigation tool in their reporting strategy. The results also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting as stakeholder advocates. Copyright © 2013 John Wiley &amp; Sons, Ltd and ERP Environment</jats:p>","lang":"eng"}],"date_created":"2023-10-10T09:18:58Z","department":[{"_id":"186"},{"_id":"815"}],"keyword":["Management","Monitoring","Policy and Law","Strategy and Management","Geography","Planning and Development","Business and International Management"],"type":"journal_article"}]