---
_id: '61402'
author:
- first_name: Vivien
full_name: Lohmer, Vivien
last_name: Lohmer
- first_name: Lutz
full_name: Terfloth, Lutz
last_name: Terfloth
- first_name: Friederike
full_name: Kern, Friederike
last_name: Kern
citation:
ama: 'Lohmer V, Terfloth L, Kern F. Explaining the Technical Artifact Quarto!: How
Gestures are used in Everyday Explanations. In: First International Multimodal
Communication Symposium - Book of Abstract. ; 2023.'
apa: 'Lohmer, V., Terfloth, L., & Kern, F. (2023). Explaining the Technical
Artifact Quarto!: How Gestures are used in Everyday Explanations. First International
Multimodal Communication Symposium - Book of Abstract. 1st International Multimodal
Communication Symposium, Universität Pompeu Fabra, Barcelona.'
bibtex: '@inproceedings{Lohmer_Terfloth_Kern_2023, title={Explaining the Technical
Artifact Quarto!: How Gestures are used in Everyday Explanations}, booktitle={First
International Multimodal Communication Symposium - Book of Abstract}, author={Lohmer,
Vivien and Terfloth, Lutz and Kern, Friederike}, year={2023} }'
chicago: 'Lohmer, Vivien, Lutz Terfloth, and Friederike Kern. “Explaining the Technical
Artifact Quarto!: How Gestures Are Used in Everyday Explanations.” In First
International Multimodal Communication Symposium - Book of Abstract, 2023.'
ieee: 'V. Lohmer, L. Terfloth, and F. Kern, “Explaining the Technical Artifact Quarto!:
How Gestures are used in Everyday Explanations,” presented at the 1st International
Multimodal Communication Symposium, Universität Pompeu Fabra, Barcelona, 2023.'
mla: 'Lohmer, Vivien, et al. “Explaining the Technical Artifact Quarto!: How Gestures
Are Used in Everyday Explanations.” First International Multimodal Communication
Symposium - Book of Abstract, 2023.'
short: 'V. Lohmer, L. Terfloth, F. Kern, in: First International Multimodal Communication
Symposium - Book of Abstract, 2023.'
conference:
end_date: 2023-04-28
location: Universität Pompeu Fabra, Barcelona
name: 1st International Multimodal Communication Symposium
start_date: 2023-04-26
date_created: 2025-09-23T09:50:20Z
date_updated: 2025-09-23T10:13:42Z
keyword:
- gesture
- dual nature
- explanations
- architecture
- relevance
language:
- iso: eng
project:
- _id: '114'
name: 'TRR 318; TP A04: Integration des technischen Modells in das Partnermodell
bei der Erklärung von digitalen Artefakten'
publication: First International Multimodal Communication Symposium - Book of Abstract
publication_status: published
status: public
title: 'Explaining the Technical Artifact Quarto!: How Gestures are used in Everyday
Explanations'
type: conference_abstract
user_id: '99097'
year: '2023'
...
---
_id: '4034'
abstract:
- lang: eng
text: We examine whether the credit relevance of financial statements, defined as
the ability of accounting numbers to explain credit ratings, is higher after firms
are required to report under International Financial Reporting Standards (IFRS).
We find an improvement in credit relevance for firms in 17 countries after mandatory
IFRS reporting is introduced in 2005; this increase is higher than that reported
for a matched sample of US firms. The increase in credit relevance is particularly
pronounced for higher risk speculative-grade issuers, where accounting information
is predicted to be more important; and for IFRS adopters with large first-time
reconciliations, where the impact of IFRS is expected to be greater. These tests
provide reassurance that the overall enhancement in estimated credit relevance
is driven by accounting changes related to IFRS adoption. Our results suggest
that credit rating analysts’ views of economic fundamentals are more closely aligned
with IFRS numbers, and that analysts anticipate at least some of the effects of
the IFRS transition.
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Peter F
full_name: Pope, Peter F
last_name: Pope
citation:
ama: Florou A, Kosi U, Pope PF. Are international accounting standards more credit
relevant than domestic standards? Accounting and Business Research. 2016;47(1):1-29.
doi:10.1080/00014788.2016.1224968
apa: Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting
standards more credit relevant than domestic standards? Accounting and Business
Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968
bibtex: '@article{Florou_Kosi_Pope_2016, title={Are international accounting standards
more credit relevant than domestic standards?}, volume={47}, DOI={10.1080/00014788.2016.1224968},
number={1}, journal={Accounting and Business Research}, author={Florou, Annita
and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }'
chicago: 'Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting
Standards More Credit Relevant than Domestic Standards?” Accounting and Business
Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.'
ieee: 'A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards
more credit relevant than domestic standards?,” Accounting and Business Research,
vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.'
mla: Florou, Annita, et al. “Are International Accounting Standards More Credit
Relevant than Domestic Standards?” Accounting and Business Research, vol.
47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968.
short: A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016)
1–29.
date_created: 2018-08-22T07:16:25Z
date_updated: 2023-01-18T13:41:47Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/00014788.2016.1224968
intvolume: ' 47'
issue: '1'
jel:
- G15
- G33
- K20
- M41
- M48
keyword:
- IFRS
- debt markets
- credit ratings
- credit relevance
language:
- iso: eng
page: 1-29
publication: Accounting and Business Research
publication_status: published
status: public
title: Are international accounting standards more credit relevant than domestic standards?
type: journal_article
user_id: '54068'
volume: 47
year: '2016'
...
---
_id: '5703'
abstract:
- lang: eng
text: "Purpose\r\n– The purpose of this paper is to encourage the reader to think
differently about service-related issues and to strive to conduct service research
that makes a transformational impact on individuals, organizations and society.
The authors suggest that service researchers are in an excellent position to develop
research that matters by making stronger connections with theory and elevating
purely applied research to research that is higher in both practical relevance
and methodological rigor. \r\n\r\nDesign/methodology/approach\r\n– This paper
takes a conceptual approach, connecting pertinent literature with new ideas highlighted
in this special issue. \r\n\r\nFindings\r\n– This paper proposes that service
researchers look beyond traditional service applications, take a multi-disciplinary
approach to problem-solving and make greater strides towards connecting theory
and practice. The authors propose a Model of Rigorous and Relevant Research, and
call for fresh thinking across a wide range of research areas, including enhancing
the customer experience, crafting innovation, integrating technology and measuring
service outcomes. \r\n\r\nOriginality/value\r\n– The originality of this essay
lies in its focus on revitalizing the discussion on relevance and rigor as a path
forward for service research. Additionally, this paper offers new insights on
core management aspects of service provision that provide a solid platform for
future work in service research."
article_type: original
author:
- first_name: Anders
full_name: Gustafsson, Anders
last_name: Gustafsson
- first_name: Lerzan
full_name: Aksoy, Lerzan
last_name: Aksoy
- first_name: Michael K
full_name: Brady, Michael K
last_name: Brady
- first_name: Janet R
full_name: McColl-Kennedy, Janet R
last_name: McColl-Kennedy
- first_name: Nancy J
full_name: Sirianni, Nancy J
last_name: Sirianni
- first_name: Lars
full_name: Witell, Lars
last_name: Witell
- first_name: Nancy
full_name: Wünderlich, Nancy
id: '36392'
last_name: Wünderlich
citation:
ama: Gustafsson A, Aksoy L, Brady MK, et al. Conducting Service Research that Matters.
Journal of Services Marketing. 2015;29(6/7):425-429.
apa: Gustafsson, A., Aksoy, L., Brady, M. K., McColl-Kennedy, J. R., Sirianni, N.
J., Witell, L., & Wünderlich, N. (2015). Conducting Service Research that
Matters. Journal of Services Marketing, 29(6/7), 425–429.
bibtex: '@article{Gustafsson_Aksoy_Brady_McColl-Kennedy_Sirianni_Witell_Wünderlich_2015,
title={Conducting Service Research that Matters.}, volume={29}, number={6/7},
journal={Journal of Services Marketing}, publisher={Emerald Group Publishing Limited},
author={Gustafsson, Anders and Aksoy, Lerzan and Brady, Michael K and McColl-Kennedy,
Janet R and Sirianni, Nancy J and Witell, Lars and Wünderlich, Nancy}, year={2015},
pages={425–429} }'
chicago: 'Gustafsson, Anders, Lerzan Aksoy, Michael K Brady, Janet R McColl-Kennedy,
Nancy J Sirianni, Lars Witell, and Nancy Wünderlich. “Conducting Service Research
That Matters.” Journal of Services Marketing 29, no. 6/7 (2015): 425–29.'
ieee: A. Gustafsson et al., “Conducting Service Research that Matters.,”
Journal of Services Marketing, vol. 29, no. 6/7, pp. 425–429, 2015.
mla: Gustafsson, Anders, et al. “Conducting Service Research That Matters.” Journal
of Services Marketing, vol. 29, no. 6/7, Emerald Group Publishing Limited,
2015, pp. 425–29.
short: A. Gustafsson, L. Aksoy, M.K. Brady, J.R. McColl-Kennedy, N.J. Sirianni,
L. Witell, N. Wünderlich, Journal of Services Marketing 29 (2015) 425–429.
date_created: 2018-11-15T11:32:07Z
date_updated: 2022-01-06T07:02:36Z
department:
- _id: '181'
intvolume: ' 29'
issue: 6/7
keyword:
- Relevance
- Service technology
- Service innovation
- Customer experience
- Rigor
- Service outcomes
language:
- iso: eng
page: 425-429
publication: Journal of Services Marketing
publication_status: published
publisher: Emerald Group Publishing Limited
status: public
title: Conducting Service Research that Matters.
type: journal_article
user_id: '37741'
volume: 29
year: '2015'
...
---
_id: '5191'
abstract:
- lang: eng
text: This study examines the relevance of financial and non-financial information
for the valuation of venture capital (VC) investments. Based on a hand-collected
data set on venture-backed start-ups in Germany, we investigate the internal due
diligence documents of over 200 investment rounds. We document that balance sheet
and income statement items capture as much economic content as verifiable non-financial
information (e.g. team experience or the number of patents) while controlling
for several deal characteristics (e.g. industry, investment round, or yearly VC
fund inflows). In addition, we show that valuations based on accounting and non-accounting
information yield a level of valuation accuracy that is comparable to that of
publicly traded firms. Further analyses show that the industry-specific total
asset multiples outperform the popular revenue multiples but lead to significantly
less accurate results than those obtained from the more comprehensive valuation
models. Overall, our findings might inform researchers and standard-setters of
the usefulness of accounting information for investment companies and provide
additional evidence to gauge the overall valuation accuracy in VC settings.
article_type: original
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christopher F
full_name: Mokwa, Christopher F
last_name: Mokwa
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
citation:
ama: Sievers S, Mokwa CF, Keienburg G. The relevance of financial versus non-financial
information for the valuation of venture capital-backed firms. European Accounting
Review (VHB-JOURQUAL 4 Ranking A). 2013;22(3):467-511. doi:10.1080/09638180.2012.741051
apa: Sievers, S., Mokwa, C. F., & Keienburg, G. (2013). The relevance of financial
versus non-financial information for the valuation of venture capital-backed firms.
European Accounting Review (VHB-JOURQUAL 4 Ranking A), 22(3), 467–511.
https://doi.org/10.1080/09638180.2012.741051
bibtex: '@article{Sievers_Mokwa_Keienburg_2013, title={The relevance of financial
versus non-financial information for the valuation of venture capital-backed firms},
volume={22}, DOI={10.1080/09638180.2012.741051},
number={3}, journal={European Accounting Review (VHB-JOURQUAL 4 Ranking A)}, publisher={Taylor
\& Francis}, author={Sievers, Sönke and Mokwa, Christopher F and Keienburg,
Georg}, year={2013}, pages={467–511} }'
chicago: 'Sievers, Sönke, Christopher F Mokwa, and Georg Keienburg. “The Relevance
of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed
Firms.” European Accounting Review (VHB-JOURQUAL 4 Ranking A) 22, no. 3
(2013): 467–511. https://doi.org/10.1080/09638180.2012.741051.'
ieee: 'S. Sievers, C. F. Mokwa, and G. Keienburg, “The relevance of financial versus
non-financial information for the valuation of venture capital-backed firms,”
European Accounting Review (VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3,
pp. 467–511, 2013, doi: 10.1080/09638180.2012.741051.'
mla: Sievers, Sönke, et al. “The Relevance of Financial versus Non-Financial Information
for the Valuation of Venture Capital-Backed Firms.” European Accounting Review
(VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3, Taylor \& Francis, 2013, pp.
467–511, doi:10.1080/09638180.2012.741051.
short: S. Sievers, C.F. Mokwa, G. Keienburg, European Accounting Review (VHB-JOURQUAL
4 Ranking A) 22 (2013) 467–511.
date_created: 2018-10-31T11:27:42Z
date_updated: 2026-04-09T07:59:17Z
department:
- _id: '275'
doi: 10.1080/09638180.2012.741051
extern: '1'
intvolume: ' 22'
issue: '3'
jel:
- G24
- G32
- M41
keyword:
- value relevance
- equity valuation
- venture capital
- human capital
- start-ups
language:
- iso: eng
main_file_link:
- url: http://www.tandfonline.com/doi/full/10.1080/09638180.2012.741051
page: 467-511
publication: European Accounting Review (VHB-JOURQUAL 4 Ranking A)
publication_status: published
publisher: Taylor \& Francis
quality_controlled: '1'
related_material:
link:
- relation: earlier_version
url: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1449740
status: public
title: The relevance of financial versus non-financial information for the valuation
of venture capital-backed firms
type: journal_article
user_id: '115848'
volume: 22
year: '2013'
...
---
_id: '28964'
abstract:
- lang: eng
text: The relevance of top-down information in the deployment of attention has more
and more been emphasized in cognitive psychology. We present recent findings about
the dynamic of these processes and also demonstrate that task relevance can be
adjusted rapidly by incoming bottom-up information. This adjustment substantially
increases performance in a subsequent task. Implications for artificial visual
models are discussed.
author:
- first_name: Frederic
full_name: Hilkenmeier, Frederic
last_name: Hilkenmeier
- first_name: Jan
full_name: Tünnermann, Jan
last_name: Tünnermann
- first_name: Ingrid
full_name: Scharlau, Ingrid
id: '451'
last_name: Scharlau
orcid: 0000-0003-2364-9489
citation:
ama: 'Hilkenmeier F, Tünnermann J, Scharlau I. Early Top-Down Influences in Control
of Attention: Evidence from the Attentional Blink. KI 2009: Advances in Artificial
Intelligence Proceedings of the 32nd Annual Conference on Artificial Intelligence.
Published online 2009.'
apa: 'Hilkenmeier, F., Tünnermann, J., & Scharlau, I. (2009). Early Top-Down
Influences in Control of Attention: Evidence from the Attentional Blink. KI
2009: Advances in Artificial Intelligence. Proceedings of the 32nd Annual Conference
on Artificial Intelligence.'
bibtex: '@article{Hilkenmeier_Tünnermann_Scharlau_2009, title={Early Top-Down Influences
in Control of Attention: Evidence from the Attentional Blink}, journal={KI 2009:
Advances in Artificial Intelligence. Proceedings of the 32nd Annual Conference
on Artificial Intelligence.}, author={Hilkenmeier, Frederic and Tünnermann, Jan
and Scharlau, Ingrid}, year={2009} }'
chicago: 'Hilkenmeier, Frederic, Jan Tünnermann, and Ingrid Scharlau. “Early Top-Down
Influences in Control of Attention: Evidence from the Attentional Blink.” KI
2009: Advances in Artificial Intelligence. Proceedings of the 32nd Annual Conference
on Artificial Intelligence., 2009.'
ieee: 'F. Hilkenmeier, J. Tünnermann, and I. Scharlau, “Early Top-Down Influences
in Control of Attention: Evidence from the Attentional Blink,” KI 2009: Advances
in Artificial Intelligence. Proceedings of the 32nd Annual Conference on Artificial
Intelligence., 2009.'
mla: 'Hilkenmeier, Frederic, et al. “Early Top-Down Influences in Control of Attention:
Evidence from the Attentional Blink.” KI 2009: Advances in Artificial Intelligence.
Proceedings of the 32nd Annual Conference on Artificial Intelligence., 2009.'
short: 'F. Hilkenmeier, J. Tünnermann, I. Scharlau, KI 2009: Advances in Artificial
Intelligence. Proceedings of the 32nd Annual Conference on Artificial Intelligence.
(2009).'
date_created: 2021-12-15T13:09:25Z
date_updated: 2022-06-07T00:18:37Z
department:
- _id: '424'
funded_apc: '1'
keyword:
- visuo-spatial attention
- top-down control
- task relevance
- artificial visual attention
- attentional blink
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://kw.uni-paderborn.de/fileadmin/fakultaet/Institute/psychologie/Kognitive_Psychologie/Publikationen/KI09_Hilkenmeier_TD_AB.pdf
oa: '1'
publication: 'KI 2009: Advances in Artificial Intelligence. Proceedings of the 32nd
Annual Conference on Artificial Intelligence.'
publication_status: published
status: public
title: 'Early Top-Down Influences in Control of Attention: Evidence from the Attentional
Blink'
type: journal_article
user_id: '42165'
year: '2009'
...