[{"date_created":"2025-01-06T08:10:27Z","author":[{"full_name":"Mohrmann, Ulf","last_name":"Mohrmann","first_name":"Ulf"},{"last_name":"Riepe","id":"86351","full_name":"Riepe, Jan","first_name":"Jan"}],"date_updated":"2025-01-06T08:19:51Z","publisher":"Institute for Operations Research and the Management Sciences (INFORMS)","doi":"10.1287/mnsc.2022.03176","title":"Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act","publication_identifier":{"issn":["0025-1909","1526-5501"]},"publication_status":"published","citation":{"mla":"Mohrmann, Ulf, and Jan Riepe. “Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act.” <i>Management Science</i>, Institute for Operations Research and the Management Sciences (INFORMS), 2024, doi:<a href=\"https://doi.org/10.1287/mnsc.2022.03176\">10.1287/mnsc.2022.03176</a>.","bibtex":"@article{Mohrmann_Riepe_2024, title={Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act}, DOI={<a href=\"https://doi.org/10.1287/mnsc.2022.03176\">10.1287/mnsc.2022.03176</a>}, journal={Management Science}, publisher={Institute for Operations Research and the Management Sciences (INFORMS)}, author={Mohrmann, Ulf and Riepe, Jan}, year={2024} }","short":"U. Mohrmann, J. Riepe, Management Science (2024).","apa":"Mohrmann, U., &#38; Riepe, J. (2024). Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act. <i>Management Science</i>. <a href=\"https://doi.org/10.1287/mnsc.2022.03176\">https://doi.org/10.1287/mnsc.2022.03176</a>","chicago":"Mohrmann, Ulf, and Jan Riepe. “Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act.” <i>Management Science</i>, 2024. <a href=\"https://doi.org/10.1287/mnsc.2022.03176\">https://doi.org/10.1287/mnsc.2022.03176</a>.","ieee":"U. Mohrmann and J. Riepe, “Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act,” <i>Management Science</i>, 2024, doi: <a href=\"https://doi.org/10.1287/mnsc.2022.03176\">10.1287/mnsc.2022.03176</a>.","ama":"Mohrmann U, Riepe J. Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act. <i>Management Science</i>. Published online 2024. doi:<a href=\"https://doi.org/10.1287/mnsc.2022.03176\">10.1287/mnsc.2022.03176</a>"},"year":"2024","user_id":"91345","_id":"57926","language":[{"iso":"eng"}],"publication":"Management Science","type":"journal_article","status":"public","abstract":[{"text":"<jats:p> We examine how information processing costs affect the extent to which depositors’ use the details in banks’ income statements. Depositors have a unique cost-benefit structure because they are nonprofessional users of financial information and have high information processing costs. At the same time, they benefit from acting quickly because failing banks make payments on a first-come, first-serve basis. This makes it likely that they will react to a prominent summary measure like the reported net income without adjusting for any risk-irrelevant information included in the line items. In our empirical analysis, we investigate depositors’ behavior as driven by the mechanical revaluations of deferred tax assets due to the 2017 Tax Cuts and Jobs Act. Using a difference-in-difference design, we find deposit withdrawals because of this risk-irrelevant information. In cross-sectional tests, we show that the withdrawals are stronger if the information acquisition costs are low, and the information integration costs are high. Overall, our results show that information processing costs are important for understanding depositors’ reactions to accounting information and can lead to deposit flows that cannot be explained by new risk-relevant information. </jats:p><jats:p> This paper was accepted by Brian Bushee, accounting. </jats:p><jats:p> Funding: We kindly acknowledge funding by the Werner Diez Foundation [Grant 2024.1] to make this work available under a Creative Commons license. </jats:p><jats:p> Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2022.03176 . </jats:p>","lang":"eng"}]},{"doi":"10.1080/09638180.2023.2277327","title":"Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?","author":[{"last_name":"Bischof","full_name":"Bischof, Jannis","first_name":"Jannis"},{"first_name":"Daniel","full_name":"Foos, Daniel","last_name":"Foos"},{"id":"86351","full_name":"Riepe, Jan","last_name":"Riepe","first_name":"Jan"}],"date_created":"2025-01-06T08:21:48Z","publisher":"Informa UK Limited","date_updated":"2025-01-06T08:22:15Z","page":"1-31","citation":{"apa":"Bischof, J., Foos, D., &#38; Riepe, J. (2023). Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks? <i>European Accounting Review</i>, 1–31. <a href=\"https://doi.org/10.1080/09638180.2023.2277327\">https://doi.org/10.1080/09638180.2023.2277327</a>","short":"J. Bischof, D. Foos, J. Riepe, European Accounting Review (2023) 1–31.","mla":"Bischof, Jannis, et al. “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?” <i>European Accounting Review</i>, Informa UK Limited, 2023, pp. 1–31, doi:<a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>.","bibtex":"@article{Bischof_Foos_Riepe_2023, title={Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?}, DOI={<a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bischof, Jannis and Foos, Daniel and Riepe, Jan}, year={2023}, pages={1–31} }","chicago":"Bischof, Jannis, Daniel Foos, and Jan Riepe. “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?” <i>European Accounting Review</i>, 2023, 1–31. <a href=\"https://doi.org/10.1080/09638180.2023.2277327\">https://doi.org/10.1080/09638180.2023.2277327</a>.","ieee":"J. Bischof, D. Foos, and J. Riepe, “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?,” <i>European Accounting Review</i>, pp. 1–31, 2023, doi: <a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>.","ama":"Bischof J, Foos D, Riepe J. Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks? <i>European Accounting Review</i>. Published online 2023:1-31. doi:<a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>"},"year":"2023","publication_identifier":{"issn":["0963-8180","1468-4497"]},"publication_status":"published","language":[{"iso":"eng"}],"user_id":"91345","_id":"57929","status":"public","publication":"European Accounting Review","type":"journal_article"},{"_id":"57930","user_id":"91345","language":[{"iso":"eng"}],"type":"journal_article","publication":"Journal of Business Economics","abstract":[{"text":"<jats:title>Abstract</jats:title><jats:p>Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, we focus on the consequences of accumulated expenses for data processing on banks’ ability to estimate their loan loss accruals. We further test for differences when the banks’ borrowers get hit by the economic trouble from the COVID-19 pandemic. Using a sample of US commercial banks before and during the COVID-19 pandemic, we find more precise estimates of loan loss accruals during these troublesome times in banks that accumulated higher data processing expenses. Surprisingly, we do not find significant differences in the precision of loan loss accruals by banks’ IT investments during normal times. Our findings contribute to consolidate previously diverging results by showing that IT investments help banks following a structural break, such as the COVID-19 pandemic.\r\n</jats:p>","lang":"eng"}],"status":"public","publisher":"Springer Science and Business Media LLC","date_updated":"2025-01-06T08:23:57Z","author":[{"first_name":"Moritz","full_name":"Sefried, Moritz","last_name":"Sefried"},{"first_name":"Jan","last_name":"Riepe","full_name":"Riepe, Jan","id":"86351"}],"date_created":"2025-01-06T08:23:33Z","volume":93,"title":"The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic","doi":"10.1007/s11573-022-01100-0","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"issue":"1-2","year":"2022","citation":{"ieee":"M. Sefried and J. Riepe, “The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic,” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, pp. 149–171, 2022, doi: <a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>.","chicago":"Sefried, Moritz, and Jan Riepe. “The Benefits of Banks’ IT Investments in Times of Trouble: Evidence from Loan Loss Accruals during the COVID-19 Pandemic.” <i>Journal of Business Economics</i> 93, no. 1–2 (2022): 149–71. <a href=\"https://doi.org/10.1007/s11573-022-01100-0\">https://doi.org/10.1007/s11573-022-01100-0</a>.","ama":"Sefried M, Riepe J. The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic. <i>Journal of Business Economics</i>. 2022;93(1-2):149-171. doi:<a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>","mla":"Sefried, Moritz, and Jan Riepe. “The Benefits of Banks’ IT Investments in Times of Trouble: Evidence from Loan Loss Accruals during the COVID-19 Pandemic.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2022, pp. 149–71, doi:<a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>.","bibtex":"@article{Sefried_Riepe_2022, title={The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Sefried, Moritz and Riepe, Jan}, year={2022}, pages={149–171} }","short":"M. Sefried, J. Riepe, Journal of Business Economics 93 (2022) 149–171.","apa":"Sefried, M., &#38; Riepe, J. (2022). The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic. <i>Journal of Business Economics</i>, <i>93</i>(1–2), 149–171. <a href=\"https://doi.org/10.1007/s11573-022-01100-0\">https://doi.org/10.1007/s11573-022-01100-0</a>"},"page":"149-171","intvolume":"        93"},{"user_id":"91345","_id":"57932","language":[{"iso":"eng"}],"article_number":"106191","type":"journal_article","publication":"Journal of Business Venturing","status":"public","author":[{"first_name":"Theresa","full_name":"Veer, Theresa","last_name":"Veer"},{"last_name":"Yang","id":"100432","full_name":"Yang, Philip","first_name":"Philip"},{"first_name":"Jan","full_name":"Riepe, Jan","id":"86351","last_name":"Riepe"}],"date_created":"2025-01-06T08:24:47Z","volume":37,"publisher":"Elsevier BV","date_updated":"2025-01-06T08:25:04Z","doi":"10.1016/j.jbusvent.2022.106191","title":"Ventures' conscious knowledge transfer to close partners, and beyond: A framework of performance, complementarity, knowledge disclosure, and knowledge broadcasting","issue":"3","publication_status":"published","publication_identifier":{"issn":["0883-9026"]},"citation":{"ama":"Veer T, Yang P, Riepe J. Ventures’ conscious knowledge transfer to close partners, and beyond: A framework of performance, complementarity, knowledge disclosure, and knowledge broadcasting. <i>Journal of Business Venturing</i>. 2022;37(3). doi:<a href=\"https://doi.org/10.1016/j.jbusvent.2022.106191\">10.1016/j.jbusvent.2022.106191</a>","chicago":"Veer, Theresa, Philip Yang, and Jan Riepe. “Ventures’ Conscious Knowledge Transfer to Close Partners, and beyond: A Framework of Performance, Complementarity, Knowledge Disclosure, and Knowledge Broadcasting.” <i>Journal of Business Venturing</i> 37, no. 3 (2022). <a href=\"https://doi.org/10.1016/j.jbusvent.2022.106191\">https://doi.org/10.1016/j.jbusvent.2022.106191</a>.","ieee":"T. Veer, P. Yang, and J. Riepe, “Ventures’ conscious knowledge transfer to close partners, and beyond: A framework of performance, complementarity, knowledge disclosure, and knowledge broadcasting,” <i>Journal of Business Venturing</i>, vol. 37, no. 3, Art. no. 106191, 2022, doi: <a href=\"https://doi.org/10.1016/j.jbusvent.2022.106191\">10.1016/j.jbusvent.2022.106191</a>.","bibtex":"@article{Veer_Yang_Riepe_2022, title={Ventures’ conscious knowledge transfer to close partners, and beyond: A framework of performance, complementarity, knowledge disclosure, and knowledge broadcasting}, volume={37}, DOI={<a href=\"https://doi.org/10.1016/j.jbusvent.2022.106191\">10.1016/j.jbusvent.2022.106191</a>}, number={3106191}, journal={Journal of Business Venturing}, publisher={Elsevier BV}, author={Veer, Theresa and Yang, Philip and Riepe, Jan}, year={2022} }","short":"T. Veer, P. Yang, J. Riepe, Journal of Business Venturing 37 (2022).","mla":"Veer, Theresa, et al. “Ventures’ Conscious Knowledge Transfer to Close Partners, and beyond: A Framework of Performance, Complementarity, Knowledge Disclosure, and Knowledge Broadcasting.” <i>Journal of Business Venturing</i>, vol. 37, no. 3, 106191, Elsevier BV, 2022, doi:<a href=\"https://doi.org/10.1016/j.jbusvent.2022.106191\">10.1016/j.jbusvent.2022.106191</a>.","apa":"Veer, T., Yang, P., &#38; Riepe, J. (2022). Ventures’ conscious knowledge transfer to close partners, and beyond: A framework of performance, complementarity, knowledge disclosure, and knowledge broadcasting. <i>Journal of Business Venturing</i>, <i>37</i>(3), Article 106191. <a href=\"https://doi.org/10.1016/j.jbusvent.2022.106191\">https://doi.org/10.1016/j.jbusvent.2022.106191</a>"},"intvolume":"        37","year":"2022"},{"publication":"Journal of Business Economics","type":"journal_article","status":"public","abstract":[{"text":"<jats:title>Abstract</jats:title><jats:p>This paper examines how legally restricted access to banking services affects small and medium-sized enterprises (SMEs) in a highly developed country. Using a mixed-method approach, we examine the unique situation of the US marijuana industry. The industry benefits from the superior institutional environment in terms of legal protection and the labor market of the United States. However, due to conflicting state and federal laws it has no legal access to banking. We find significant value effects around three major events that affected future access to banking. These results indicate that banking access remains desirable for the marijuana industry. A survey taken by marijuana SMEs provides insights into what banking services are considered most valuable. We find that marijuana SMEs have problems to obtain financing and handle their transactions largely in cash, resulting in transaction inefficiency and high security concerns. Thereby, we shed light on the value of banks for SMEs in developed countries. We complement the literature on financial transaction services by highlighting the value for SMEs in developed markets.</jats:p>","lang":"eng"}],"user_id":"91345","_id":"57935","language":[{"iso":"eng"}],"issue":"6","publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication_status":"published","intvolume":"        91","page":"797-849","citation":{"ama":"Merz M, Riepe J. SMEs with legally restricted banking access: evidence from the US marijuana industry. <i>Journal of Business Economics</i>. 2021;91(6):797-849. doi:<a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>","chicago":"Merz, Markus, and Jan Riepe. “SMEs with Legally Restricted Banking Access: Evidence from the US Marijuana Industry.” <i>Journal of Business Economics</i> 91, no. 6 (2021): 797–849. <a href=\"https://doi.org/10.1007/s11573-020-01017-6\">https://doi.org/10.1007/s11573-020-01017-6</a>.","ieee":"M. Merz and J. Riepe, “SMEs with legally restricted banking access: evidence from the US marijuana industry,” <i>Journal of Business Economics</i>, vol. 91, no. 6, pp. 797–849, 2021, doi: <a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>.","apa":"Merz, M., &#38; Riepe, J. (2021). SMEs with legally restricted banking access: evidence from the US marijuana industry. <i>Journal of Business Economics</i>, <i>91</i>(6), 797–849. <a href=\"https://doi.org/10.1007/s11573-020-01017-6\">https://doi.org/10.1007/s11573-020-01017-6</a>","short":"M. Merz, J. Riepe, Journal of Business Economics 91 (2021) 797–849.","mla":"Merz, Markus, and Jan Riepe. “SMEs with Legally Restricted Banking Access: Evidence from the US Marijuana Industry.” <i>Journal of Business Economics</i>, vol. 91, no. 6, Springer Science and Business Media LLC, 2021, pp. 797–849, doi:<a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>.","bibtex":"@article{Merz_Riepe_2021, title={SMEs with legally restricted banking access: evidence from the US marijuana industry}, volume={91}, DOI={<a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>}, number={6}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Merz, Markus and Riepe, Jan}, year={2021}, pages={797–849} }"},"year":"2021","volume":91,"date_created":"2025-01-06T08:27:26Z","author":[{"full_name":"Merz, Markus","last_name":"Merz","first_name":"Markus"},{"full_name":"Riepe, Jan","id":"86351","last_name":"Riepe","first_name":"Jan"}],"publisher":"Springer Science and Business Media LLC","date_updated":"2025-01-06T08:27:33Z","doi":"10.1007/s11573-020-01017-6","title":"SMEs with legally restricted banking access: evidence from the US marijuana industry"},{"language":[{"iso":"eng"}],"_id":"57933","user_id":"91345","status":"public","publication":"Journal of Small Business Management","type":"journal_article","title":"Financial literacy and entrepreneurial risk aversion","doi":"10.1080/00472778.2019.1709380","publisher":"Informa UK Limited","date_updated":"2025-01-06T08:26:04Z","volume":60,"author":[{"full_name":"Riepe, Jan","id":"86351","last_name":"Riepe","first_name":"Jan"},{"first_name":"Michelle","last_name":"Rudeloff","full_name":"Rudeloff, Michelle"},{"last_name":"Veer","full_name":"Veer, Theresa","first_name":"Theresa"}],"date_created":"2025-01-06T08:25:55Z","year":"2020","page":"289-308","intvolume":"        60","citation":{"mla":"Riepe, Jan, et al. “Financial Literacy and Entrepreneurial Risk Aversion.” <i>Journal of Small Business Management</i>, vol. 60, no. 2, Informa UK Limited, 2020, pp. 289–308, doi:<a href=\"https://doi.org/10.1080/00472778.2019.1709380\">10.1080/00472778.2019.1709380</a>.","short":"J. Riepe, M. Rudeloff, T. Veer, Journal of Small Business Management 60 (2020) 289–308.","bibtex":"@article{Riepe_Rudeloff_Veer_2020, title={Financial literacy and entrepreneurial risk aversion}, volume={60}, DOI={<a href=\"https://doi.org/10.1080/00472778.2019.1709380\">10.1080/00472778.2019.1709380</a>}, number={2}, journal={Journal of Small Business Management}, publisher={Informa UK Limited}, author={Riepe, Jan and Rudeloff, Michelle and Veer, Theresa}, year={2020}, pages={289–308} }","apa":"Riepe, J., Rudeloff, M., &#38; Veer, T. (2020). Financial literacy and entrepreneurial risk aversion. <i>Journal of Small Business Management</i>, <i>60</i>(2), 289–308. <a href=\"https://doi.org/10.1080/00472778.2019.1709380\">https://doi.org/10.1080/00472778.2019.1709380</a>","ama":"Riepe J, Rudeloff M, Veer T. Financial literacy and entrepreneurial risk aversion. <i>Journal of Small Business Management</i>. 2020;60(2):289-308. doi:<a href=\"https://doi.org/10.1080/00472778.2019.1709380\">10.1080/00472778.2019.1709380</a>","chicago":"Riepe, Jan, Michelle Rudeloff, and Theresa Veer. “Financial Literacy and Entrepreneurial Risk Aversion.” <i>Journal of Small Business Management</i> 60, no. 2 (2020): 289–308. <a href=\"https://doi.org/10.1080/00472778.2019.1709380\">https://doi.org/10.1080/00472778.2019.1709380</a>.","ieee":"J. Riepe, M. Rudeloff, and T. Veer, “Financial literacy and entrepreneurial risk aversion,” <i>Journal of Small Business Management</i>, vol. 60, no. 2, pp. 289–308, 2020, doi: <a href=\"https://doi.org/10.1080/00472778.2019.1709380\">10.1080/00472778.2019.1709380</a>."},"publication_identifier":{"issn":["0047-2778","1540-627X"]},"publication_status":"published","issue":"2"},{"publication_identifier":{"isbn":["9783814558400"]},"publication_status":"published","year":"2020","citation":{"mla":"Binder, Jens-Hinrich, et al., editors. <i>Handbuch Bankenaufsichtsrecht</i>. RWS Verlag, 2020, doi:<a href=\"https://doi.org/10.15375/9783814558400\">10.15375/9783814558400</a>.","short":"J.-H. Binder, A. Glos, J. Riepe, eds., Handbuch Bankenaufsichtsrecht, RWS Verlag, 2020.","bibtex":"@book{Binder_Glos_Riepe_2020, title={Handbuch Bankenaufsichtsrecht}, DOI={<a href=\"https://doi.org/10.15375/9783814558400\">10.15375/9783814558400</a>}, publisher={RWS Verlag}, year={2020} }","apa":"Binder, J.-H., Glos, A., &#38; Riepe, J. (Eds.). (2020). <i>Handbuch Bankenaufsichtsrecht</i>. RWS Verlag. <a href=\"https://doi.org/10.15375/9783814558400\">https://doi.org/10.15375/9783814558400</a>","ama":"Binder J-H, Glos A, Riepe J, eds. <i>Handbuch Bankenaufsichtsrecht</i>. RWS Verlag; 2020. doi:<a href=\"https://doi.org/10.15375/9783814558400\">10.15375/9783814558400</a>","chicago":"Binder, Jens-Hinrich, Alexander Glos, and Jan Riepe, eds. <i>Handbuch Bankenaufsichtsrecht</i>. RWS Verlag, 2020. <a href=\"https://doi.org/10.15375/9783814558400\">https://doi.org/10.15375/9783814558400</a>.","ieee":"J.-H. Binder, A. Glos, and J. Riepe, Eds., <i>Handbuch Bankenaufsichtsrecht</i>. RWS Verlag, 2020."},"date_updated":"2025-01-06T08:31:06Z","publisher":"RWS Verlag","date_created":"2025-01-06T08:30:58Z","title":"Handbuch Bankenaufsichtsrecht","doi":"10.15375/9783814558400","type":"book_editor","editor":[{"first_name":"Jens-Hinrich","full_name":"Binder, Jens-Hinrich","last_name":"Binder"},{"first_name":"Alexander","full_name":"Glos, Alexander","last_name":"Glos"},{"first_name":"Jan","id":"86351","full_name":"Riepe, Jan","last_name":"Riepe"}],"status":"public","_id":"57939","user_id":"91345","language":[{"iso":"eng"}]},{"volume":30,"date_created":"2025-01-06T08:29:04Z","author":[{"first_name":"Philip","full_name":"Yang, Philip","id":"100432","last_name":"Yang"},{"first_name":"Jan","last_name":"Riepe","full_name":"Riepe, Jan","id":"86351"},{"first_name":"Katharina","full_name":"Moser, Katharina","last_name":"Moser"},{"first_name":"Kerstin","full_name":"Pull, Kerstin","last_name":"Pull"},{"last_name":"Terjesen","full_name":"Terjesen, Siri","first_name":"Siri"}],"publisher":"Elsevier BV","date_updated":"2025-01-06T08:29:15Z","doi":"10.1016/j.leaqua.2019.05.004","title":"Women directors, firm performance, and firm risk: A causal perspective","issue":"5","publication_identifier":{"issn":["1048-9843"]},"publication_status":"published","intvolume":"        30","citation":{"ieee":"P. Yang, J. Riepe, K. Moser, K. Pull, and S. Terjesen, “Women directors, firm performance, and firm risk: A causal perspective,” <i>The Leadership Quarterly</i>, vol. 30, no. 5, Art. no. 101297, 2019, doi: <a href=\"https://doi.org/10.1016/j.leaqua.2019.05.004\">10.1016/j.leaqua.2019.05.004</a>.","chicago":"Yang, Philip, Jan Riepe, Katharina Moser, Kerstin Pull, and Siri Terjesen. “Women Directors, Firm Performance, and Firm Risk: A Causal Perspective.” <i>The Leadership Quarterly</i> 30, no. 5 (2019). <a href=\"https://doi.org/10.1016/j.leaqua.2019.05.004\">https://doi.org/10.1016/j.leaqua.2019.05.004</a>.","ama":"Yang P, Riepe J, Moser K, Pull K, Terjesen S. Women directors, firm performance, and firm risk: A causal perspective. <i>The Leadership Quarterly</i>. 2019;30(5). doi:<a href=\"https://doi.org/10.1016/j.leaqua.2019.05.004\">10.1016/j.leaqua.2019.05.004</a>","apa":"Yang, P., Riepe, J., Moser, K., Pull, K., &#38; Terjesen, S. (2019). Women directors, firm performance, and firm risk: A causal perspective. <i>The Leadership Quarterly</i>, <i>30</i>(5), Article 101297. <a href=\"https://doi.org/10.1016/j.leaqua.2019.05.004\">https://doi.org/10.1016/j.leaqua.2019.05.004</a>","short":"P. Yang, J. Riepe, K. Moser, K. Pull, S. Terjesen, The Leadership Quarterly 30 (2019).","mla":"Yang, Philip, et al. “Women Directors, Firm Performance, and Firm Risk: A Causal Perspective.” <i>The Leadership Quarterly</i>, vol. 30, no. 5, 101297, Elsevier BV, 2019, doi:<a href=\"https://doi.org/10.1016/j.leaqua.2019.05.004\">10.1016/j.leaqua.2019.05.004</a>.","bibtex":"@article{Yang_Riepe_Moser_Pull_Terjesen_2019, title={Women directors, firm performance, and firm risk: A causal perspective}, volume={30}, DOI={<a href=\"https://doi.org/10.1016/j.leaqua.2019.05.004\">10.1016/j.leaqua.2019.05.004</a>}, number={5101297}, journal={The Leadership Quarterly}, publisher={Elsevier BV}, author={Yang, Philip and Riepe, Jan and Moser, Katharina and Pull, Kerstin and Terjesen, Siri}, year={2019} }"},"year":"2019","user_id":"91345","_id":"57937","language":[{"iso":"eng"}],"article_number":"101297","publication":"The Leadership Quarterly","type":"journal_article","status":"public"},{"date_created":"2025-01-06T08:28:13Z","author":[{"full_name":"Riepe, Jan","id":"86351","last_name":"Riepe","first_name":"Jan"},{"first_name":"Kristina","last_name":"Uhl","full_name":"Uhl, Kristina"}],"volume":36,"date_updated":"2025-01-06T08:28:20Z","publisher":"Elsevier BV","doi":"10.1016/j.frl.2019.101321","title":"Startups’ demand for non-financial resources: Descriptive evidence from an international corporate venture capitalist","publication_status":"published","publication_identifier":{"issn":["1544-6123"]},"citation":{"chicago":"Riepe, Jan, and Kristina Uhl. “Startups’ Demand for Non-Financial Resources: Descriptive Evidence from an International Corporate Venture Capitalist.” <i>Finance Research Letters</i> 36 (2019). <a href=\"https://doi.org/10.1016/j.frl.2019.101321\">https://doi.org/10.1016/j.frl.2019.101321</a>.","ieee":"J. Riepe and K. Uhl, “Startups’ demand for non-financial resources: Descriptive evidence from an international corporate venture capitalist,” <i>Finance Research Letters</i>, vol. 36, Art. no. 101321, 2019, doi: <a href=\"https://doi.org/10.1016/j.frl.2019.101321\">10.1016/j.frl.2019.101321</a>.","ama":"Riepe J, Uhl K. Startups’ demand for non-financial resources: Descriptive evidence from an international corporate venture capitalist. <i>Finance Research Letters</i>. 2019;36. doi:<a href=\"https://doi.org/10.1016/j.frl.2019.101321\">10.1016/j.frl.2019.101321</a>","apa":"Riepe, J., &#38; Uhl, K. (2019). Startups’ demand for non-financial resources: Descriptive evidence from an international corporate venture capitalist. <i>Finance Research Letters</i>, <i>36</i>, Article 101321. <a href=\"https://doi.org/10.1016/j.frl.2019.101321\">https://doi.org/10.1016/j.frl.2019.101321</a>","mla":"Riepe, Jan, and Kristina Uhl. “Startups’ Demand for Non-Financial Resources: Descriptive Evidence from an International Corporate Venture Capitalist.” <i>Finance Research Letters</i>, vol. 36, 101321, Elsevier BV, 2019, doi:<a href=\"https://doi.org/10.1016/j.frl.2019.101321\">10.1016/j.frl.2019.101321</a>.","bibtex":"@article{Riepe_Uhl_2019, title={Startups’ demand for non-financial resources: Descriptive evidence from an international corporate venture capitalist}, volume={36}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2019.101321\">10.1016/j.frl.2019.101321</a>}, number={101321}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Riepe, Jan and Uhl, Kristina}, year={2019} }","short":"J. Riepe, K. Uhl, Finance Research Letters 36 (2019)."},"intvolume":"        36","year":"2019","user_id":"91345","_id":"57936","language":[{"iso":"eng"}],"article_number":"101321","type":"journal_article","publication":"Finance Research Letters","status":"public"},{"type":"journal_article","publication":"Journal of International Economic Law","status":"public","abstract":[{"text":"<jats:title>ABSTRACT</jats:title>\r\n               <jats:p>Accountability is a key concern for international standard setters. If transnational actors set standards instead of national democratic authorities, then the standard setters might suffer from ‘apparent’ deficits in their democratic accountability and oversight. Consequently, most international standard setters rely on different processes to enhance their accountability and transparency to mitigate concerns about their own standards. Ensuring accountability is already a major challenge for a single or homogenous set of rules or standards. So how can a supranational body design legitimate rules that rest on the standards of another very different supranational standard setter? This study examines the accountability and transparency concerns from the interaction of supranational standard setters that have different objectives. Therefore, I investigate the processes of prudential regulation based on the capital adequacy standard of the Basel Committee on Banking Supervision that relies on the financial accounting standards set by the International Accounting Standards Board. The results show flaws with respect to accountability in the regulatory process that involves another standard setter and how the prudential regulator reacts to these flaws to ensure a higher degree of accountability in its banking regulation.</jats:p>","lang":"eng"}],"user_id":"91345","_id":"57940","language":[{"iso":"eng"}],"issue":"2","publication_status":"published","publication_identifier":{"issn":["1369-3034","1464-3758"]},"citation":{"mla":"Riepe, Jan. “Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation.” <i>Journal of International Economic Law</i>, vol. 22, no. 2, Oxford University Press (OUP), 2019, pp. 261–83, doi:<a href=\"https://doi.org/10.1093/jiel/jgz012\">10.1093/jiel/jgz012</a>.","short":"J. Riepe, Journal of International Economic Law 22 (2019) 261–283.","bibtex":"@article{Riepe_2019, title={Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation}, volume={22}, DOI={<a href=\"https://doi.org/10.1093/jiel/jgz012\">10.1093/jiel/jgz012</a>}, number={2}, journal={Journal of International Economic Law}, publisher={Oxford University Press (OUP)}, author={Riepe, Jan}, year={2019}, pages={261–283} }","apa":"Riepe, J. (2019). Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation. <i>Journal of International Economic Law</i>, <i>22</i>(2), 261–283. <a href=\"https://doi.org/10.1093/jiel/jgz012\">https://doi.org/10.1093/jiel/jgz012</a>","ama":"Riepe J. Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation. <i>Journal of International Economic Law</i>. 2019;22(2):261-283. doi:<a href=\"https://doi.org/10.1093/jiel/jgz012\">10.1093/jiel/jgz012</a>","chicago":"Riepe, Jan. “Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation.” <i>Journal of International Economic Law</i> 22, no. 2 (2019): 261–83. <a href=\"https://doi.org/10.1093/jiel/jgz012\">https://doi.org/10.1093/jiel/jgz012</a>.","ieee":"J. Riepe, “Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation,” <i>Journal of International Economic Law</i>, vol. 22, no. 2, pp. 261–283, 2019, doi: <a href=\"https://doi.org/10.1093/jiel/jgz012\">10.1093/jiel/jgz012</a>."},"intvolume":"        22","page":"261-283","year":"2019","author":[{"id":"86351","full_name":"Riepe, Jan","last_name":"Riepe","first_name":"Jan"}],"date_created":"2025-01-06T08:32:38Z","volume":22,"date_updated":"2025-01-06T08:32:49Z","publisher":"Oxford University Press (OUP)","doi":"10.1093/jiel/jgz012","title":"Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation"},{"language":[{"iso":"eng"}],"user_id":"91345","_id":"57938","status":"public","type":"book","doi":"10.15375/9783814557816","title":"Handbuch Bankenaufsichtsrecht","date_created":"2025-01-06T08:30:28Z","author":[{"first_name":"Jens-Hinrich","full_name":"Binder, Jens-Hinrich","last_name":"Binder"},{"last_name":"Glos","full_name":"Glos, Alexander","first_name":"Alexander"},{"last_name":"Riepe","id":"86351","full_name":"Riepe, Jan","first_name":"Jan"}],"publisher":"RWS-Verlag","date_updated":"2025-01-06T08:30:35Z","citation":{"mla":"Binder, Jens-Hinrich, et al. <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag, 2018, doi:<a href=\"https://doi.org/10.15375/9783814557816\">10.15375/9783814557816</a>.","bibtex":"@book{Binder_Glos_Riepe_2018, title={Handbuch Bankenaufsichtsrecht}, DOI={<a href=\"https://doi.org/10.15375/9783814557816\">10.15375/9783814557816</a>}, publisher={RWS-Verlag}, author={Binder, Jens-Hinrich and Glos, Alexander and Riepe, Jan}, year={2018} }","short":"J.-H. Binder, A. Glos, J. Riepe, Handbuch Bankenaufsichtsrecht, RWS-Verlag, 2018.","apa":"Binder, J.-H., Glos, A., &#38; Riepe, J. (2018). <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag. <a href=\"https://doi.org/10.15375/9783814557816\">https://doi.org/10.15375/9783814557816</a>","chicago":"Binder, Jens-Hinrich, Alexander Glos, and Jan Riepe. <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag, 2018. <a href=\"https://doi.org/10.15375/9783814557816\">https://doi.org/10.15375/9783814557816</a>.","ieee":"J.-H. Binder, A. Glos, and J. Riepe, <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag, 2018.","ama":"Binder J-H, Glos A, Riepe J. <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag; 2018. doi:<a href=\"https://doi.org/10.15375/9783814557816\">10.15375/9783814557816</a>"},"year":"2018","publication_identifier":{"isbn":["9783814554921"]},"publication_status":"published"},{"year":"2018","page":"1163-1189","intvolume":"        52","citation":{"ieee":"U. Mohrmann and J. Riepe, “The link between the share of banks’ Level 3 assets and their default risk and default costs,” <i>Review of Quantitative Finance and Accounting</i>, vol. 52, no. 4, pp. 1163–1189, 2018, doi: <a href=\"https://doi.org/10.1007/s11156-018-0740-7\">10.1007/s11156-018-0740-7</a>.","chicago":"Mohrmann, Ulf, and Jan Riepe. “The Link between the Share of Banks’ Level 3 Assets and Their Default Risk and Default Costs.” <i>Review of Quantitative Finance and Accounting</i> 52, no. 4 (2018): 1163–89. <a href=\"https://doi.org/10.1007/s11156-018-0740-7\">https://doi.org/10.1007/s11156-018-0740-7</a>.","ama":"Mohrmann U, Riepe J. The link between the share of banks’ Level 3 assets and their default risk and default costs. <i>Review of Quantitative Finance and Accounting</i>. 2018;52(4):1163-1189. doi:<a href=\"https://doi.org/10.1007/s11156-018-0740-7\">10.1007/s11156-018-0740-7</a>","short":"U. Mohrmann, J. Riepe, Review of Quantitative Finance and Accounting 52 (2018) 1163–1189.","mla":"Mohrmann, Ulf, and Jan Riepe. “The Link between the Share of Banks’ Level 3 Assets and Their Default Risk and Default Costs.” <i>Review of Quantitative Finance and Accounting</i>, vol. 52, no. 4, Springer Science and Business Media LLC, 2018, pp. 1163–89, doi:<a href=\"https://doi.org/10.1007/s11156-018-0740-7\">10.1007/s11156-018-0740-7</a>.","bibtex":"@article{Mohrmann_Riepe_2018, title={The link between the share of banks’ Level 3 assets and their default risk and default costs}, volume={52}, DOI={<a href=\"https://doi.org/10.1007/s11156-018-0740-7\">10.1007/s11156-018-0740-7</a>}, number={4}, journal={Review of Quantitative Finance and Accounting}, publisher={Springer Science and Business Media LLC}, author={Mohrmann, Ulf and Riepe, Jan}, year={2018}, pages={1163–1189} }","apa":"Mohrmann, U., &#38; Riepe, J. (2018). The link between the share of banks’ Level 3 assets and their default risk and default costs. <i>Review of Quantitative Finance and Accounting</i>, <i>52</i>(4), 1163–1189. <a href=\"https://doi.org/10.1007/s11156-018-0740-7\">https://doi.org/10.1007/s11156-018-0740-7</a>"},"publication_identifier":{"issn":["0924-865X","1573-7179"]},"publication_status":"published","issue":"4","title":"The link between the share of banks’ Level 3 assets and their default risk and default costs","doi":"10.1007/s11156-018-0740-7","publisher":"Springer Science and Business Media LLC","date_updated":"2025-01-06T08:33:38Z","volume":52,"date_created":"2025-01-06T08:33:31Z","author":[{"last_name":"Mohrmann","full_name":"Mohrmann, Ulf","first_name":"Ulf"},{"first_name":"Jan","last_name":"Riepe","full_name":"Riepe, Jan","id":"86351"}],"status":"public","publication":"Review of Quantitative Finance and Accounting","type":"journal_article","language":[{"iso":"eng"}],"_id":"57941","user_id":"91345"},{"user_id":"91345","_id":"57943","language":[{"iso":"eng"}],"publication":"German Economic Review","type":"journal_article","status":"public","abstract":[{"text":"<jats:title>Abstract</jats:title>\r\n               <jats:p> We propose the application of digit analysis using the Benford law to indicate managerial engagement in the capital allocation process. First, we motivate the potential of the Benford digit analysis to identify allocation outcomes that are shaped by human engagement instead of fixed decision rules. Second, we provide a case study to illustrate how the Benford digit analysis can be used to detect allocations affected by managerial interventions. We are unaware of any study applying the Benford test to internal capital markets, while this approach appears very useful in this context. It is commonly used in the auditing, financial accounting, and fraud detection literature.</jats:p>","lang":"eng"}],"volume":19,"date_created":"2025-01-06T08:34:18Z","author":[{"last_name":"El Mouaaouy","full_name":"El Mouaaouy, Florian","first_name":"Florian"},{"last_name":"Riepe","full_name":"Riepe, Jan","id":"86351","first_name":"Jan"}],"publisher":"Walter de Gruyter GmbH","date_updated":"2025-01-06T08:34:25Z","doi":"10.1111/geer.12129","title":"Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement","issue":"3","publication_identifier":{"issn":["1468-0475","1465-6485"]},"publication_status":"published","page":"309-329","intvolume":"        19","citation":{"apa":"El Mouaaouy, F., &#38; Riepe, J. (2017). Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement. <i>German Economic Review</i>, <i>19</i>(3), 309–329. <a href=\"https://doi.org/10.1111/geer.12129\">https://doi.org/10.1111/geer.12129</a>","mla":"El Mouaaouy, Florian, and Jan Riepe. “Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement.” <i>German Economic Review</i>, vol. 19, no. 3, Walter de Gruyter GmbH, 2017, pp. 309–29, doi:<a href=\"https://doi.org/10.1111/geer.12129\">10.1111/geer.12129</a>.","short":"F. El Mouaaouy, J. Riepe, German Economic Review 19 (2017) 309–329.","bibtex":"@article{El Mouaaouy_Riepe_2017, title={Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement}, volume={19}, DOI={<a href=\"https://doi.org/10.1111/geer.12129\">10.1111/geer.12129</a>}, number={3}, journal={German Economic Review}, publisher={Walter de Gruyter GmbH}, author={El Mouaaouy, Florian and Riepe, Jan}, year={2017}, pages={309–329} }","ama":"El Mouaaouy F, Riepe J. Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement. <i>German Economic Review</i>. 2017;19(3):309-329. doi:<a href=\"https://doi.org/10.1111/geer.12129\">10.1111/geer.12129</a>","chicago":"El Mouaaouy, Florian, and Jan Riepe. “Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement.” <i>German Economic Review</i> 19, no. 3 (2017): 309–29. <a href=\"https://doi.org/10.1111/geer.12129\">https://doi.org/10.1111/geer.12129</a>.","ieee":"F. El Mouaaouy and J. Riepe, “Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement,” <i>German Economic Review</i>, vol. 19, no. 3, pp. 309–329, 2017, doi: <a href=\"https://doi.org/10.1111/geer.12129\">10.1111/geer.12129</a>."},"year":"2017"},{"intvolume":"        11","page":"47-53","citation":{"ieee":"M. Glaser and J. Riepe, “Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?,” <i>Finance Research Letters</i>, vol. 11, no. 1, pp. 47–53, 2014, doi: <a href=\"https://doi.org/10.1016/j.frl.2013.12.001\">10.1016/j.frl.2013.12.001</a>.","chicago":"Glaser, Markus, and Jan Riepe. “Internal Capital Market Studies in Empirical Banking: Biases Due to Usage of Assets Instead of Risk Capital?” <i>Finance Research Letters</i> 11, no. 1 (2014): 47–53. <a href=\"https://doi.org/10.1016/j.frl.2013.12.001\">https://doi.org/10.1016/j.frl.2013.12.001</a>.","ama":"Glaser M, Riepe J. Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital? <i>Finance Research Letters</i>. 2014;11(1):47-53. doi:<a href=\"https://doi.org/10.1016/j.frl.2013.12.001\">10.1016/j.frl.2013.12.001</a>","bibtex":"@article{Glaser_Riepe_2014, title={Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?}, volume={11}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2013.12.001\">10.1016/j.frl.2013.12.001</a>}, number={1}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Glaser, Markus and Riepe, Jan}, year={2014}, pages={47–53} }","short":"M. Glaser, J. Riepe, Finance Research Letters 11 (2014) 47–53.","mla":"Glaser, Markus, and Jan Riepe. “Internal Capital Market Studies in Empirical Banking: Biases Due to Usage of Assets Instead of Risk Capital?” <i>Finance Research Letters</i>, vol. 11, no. 1, Elsevier BV, 2014, pp. 47–53, doi:<a href=\"https://doi.org/10.1016/j.frl.2013.12.001\">10.1016/j.frl.2013.12.001</a>.","apa":"Glaser, M., &#38; Riepe, J. (2014). Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital? <i>Finance Research Letters</i>, <i>11</i>(1), 47–53. <a href=\"https://doi.org/10.1016/j.frl.2013.12.001\">https://doi.org/10.1016/j.frl.2013.12.001</a>"},"year":"2014","issue":"1","publication_identifier":{"issn":["1544-6123"]},"publication_status":"published","doi":"10.1016/j.frl.2013.12.001","title":"Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?","volume":11,"date_created":"2025-01-06T08:35:07Z","author":[{"first_name":"Markus","full_name":"Glaser, Markus","last_name":"Glaser"},{"last_name":"Riepe","full_name":"Riepe, Jan","id":"86351","first_name":"Jan"}],"date_updated":"2025-01-06T08:35:17Z","publisher":"Elsevier BV","status":"public","publication":"Finance Research Letters","type":"journal_article","language":[{"iso":"eng"}],"user_id":"91345","_id":"57944"}]