@techreport{5007, abstract = {{This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.}}, author = {{Bornemann, Tobias}}, title = {{{Tax Avoidance and Accounting Conservatism}}}, volume = {{No. 2018-04}}, year = {{2018}}, } @techreport{5008, abstract = {{This study analyzes the impact of transfer pricing on multinational enterprises’ R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible’s profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm’s length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement.}}, author = {{Bornemann, Tobias}}, title = {{{Do Transfer Pricing Rules Distort R&D Investment Decisions?}}}, volume = {{No. 2018-02}}, year = {{2018}}, } @inbook{5073, author = {{Beverungen, Daniel and Wolf, Verena and Bartelheimer, Christian}}, booktitle = {{Service Business Development}}, isbn = {{9783658224233}}, pages = {{395--422}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Digitale Transformation von Dienstleistungssystemen}}}, doi = {{10.1007/978-3-658-22424-0_17}}, year = {{2018}}, } @article{5101, abstract = {{Prior literature finds that International Financial Reporting Standards (IFRS) adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and find that mandatory IFRS adopters exploit lower financing costs to increase market share vis-à-vis non-adopters. This effect is robust across several different model specifications in a sample capturing the universe of public and private firms in the EU, in a matched sample of public and private firms, and in a public firm sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS is associated with an increase (decrease) in industry sales concentration (competition), consistent with large public firms increasing market share. In supplemental analyses, we find that mandatory adopters issue more equity and debt after IFRS adoption and that larger market share gains accrue to those mandatory IFRS adopters that issue more equity and debt after IFRS adoption. Overall, we provide evidence of unintended product market consequences of IFRS adoption.}}, author = {{Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}}, journal = {{Journal of Accounting and Public Policy}}, keywords = {{Financial reporting regulationProduct market competition}}, number = {{5}}, pages = {{376--401}}, publisher = {{Elsevier}}, title = {{{Product market effects of IFRS adoption}}}, doi = {{10.1016/j.jaccpubpol.2018.09.004}}, volume = {{37}}, year = {{2018}}, } @inproceedings{5139, author = {{Gulenko, Maryna}}, booktitle = {{NachhaltigkeitsManagementForum| Sustainability Management Forum}}, pages = {{1--15}}, title = {{{Mandatory CSR reporting—literature review and future developments in Germany}}}, year = {{2018}}, } @inbook{5169, abstract = {{Während das Verbraucherprivatrecht an sich recht dicht reguliert ist, hat es demografische Entwicklungen und Kenngrößen bislang noch nicht gezielt aufgegriffen. Doch altersbedingte Einschränkungen oder Sprach- und Technikbarrieren können die praktische Wirksamkeit des Verbraucherrechts in "demografisch geprägten" Sachverhalten in Frage stellen. Der vorliegende Beitrag möchte den Stand des Verbraucherrechts daraufhin untersuchen, ob das Recht demografieblind ist oder ob Anknüpfungspunkte bestehen, welche die Aufnahme individueller Alters-, Migrations- und Kulturerfahrungen bei der Ausformung des Verbraucherrechts gestatten....}}, author = {{Müller, Stefan and Kluge, Vanessa}}, booktitle = {{Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“}}, editor = {{Bala, Christian and Schuldzinski, Wolfgang}}, isbn = {{978-3-86336-919-4}}, pages = {{77--95}}, publisher = {{Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V.}}, title = {{{Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse}}}, doi = {{10.15501/978-3-86336-920-0_4}}, year = {{2018}}, } @misc{5175, author = {{Sievers, Sönke and Kengelbach, Jens and Keienburg, Georg and Schmid, Timo and Degen, Dominik}}, booktitle = {{The Boston Consulting Group, Inc. }}, title = {{{As Prices Peak, Should Dealmakers wait for the next Downturn?}}}, year = {{2018}}, } @inproceedings{5203, author = {{Krüger, Stefan and Späth, Johannes and Ali, Karim and Bodden, Eric and Mezini, Mira}}, booktitle = {{European Conference on Object-Oriented Programming (ECOOP)}}, keywords = {{ITSECWEBSITE, CROSSING}}, pages = {{10:1--10:27}}, title = {{{CrySL: An Extensible Approach to Validating the Correct Usage of Cryptographic APIs}}}, year = {{2018}}, } @inproceedings{5216, abstract = {{A fundamental problem for overlay networks is to safely exclude leaving nodes, i.e., the nodes requesting to leave the overlay network are excluded from it without affecting its connectivity. To rigorously study self-stabilizing solutions to this problem, the Finite Departure Problem (FDP) has been proposed [9]. In the FDP we are given a network of processes in an arbitrary state, and the goal is to eventually arrive at (and stay in) a state in which all leaving processes irrevocably decided to leave the system while for all weakly-connected components in the initial overlay network, all staying processes in that component will still form a weakly connected component. In the standard interconnection model, the FDP is known to be unsolvable by local control protocols, so oracles have been investigated that allow the problem to be solved [9]. To avoid the use of oracles, we introduce a new interconnection model based on relays. Despite the relay model appearing to be rather restrictive, we show that it is universal, i.e., it is possible to transform any weakly-connected topology into any other weakly-connected topology, which is important for being a useful interconnection model for overlay networks. Apart from this, our model allows processes to grant and revoke access rights, which is why we believe it to be of interest beyond the scope of this paper. We show how to implement the relay layer in a self-stabilizing way and identify properties protocols need to satisfy so that the relay layer can recover while serving protocol requests.}}, author = {{Scheideler, Christian and Setzer, Alexander}}, booktitle = {{Proceedings of the 20th International Symposium on Stabilization, Safety, and Security of Distributed Systems (SSS 2018)}}, location = {{Tokyo, Japan}}, title = {{{Relays: A New Approach for the Finite Departure Problem in Overlay Networks}}}, doi = {{10.1007/978-3-030-03232-6_16}}, year = {{2018}}, } @inproceedings{5222, abstract = {{We present a self-stabilizing protocol for an overlay network that constructs the Minimum Spanning Tree (MST) for an underlay that is modeled by a weighted tree. The weight of an overlay edge between two nodes is the weighted length of their shortest path in the tree. We rigorously prove that our protocol works correctly under asynchronous and non-FIFO message delivery. Further, the protocol stabilizes after O(N^2) asynchronous rounds where N is the number of nodes in the overlay. }}, author = {{Götte, Thorsten and Scheideler, Christian and Setzer, Alexander}}, booktitle = {{Proceedings of the 20th International Symposium on Stabilization, Safety, and Security of Distributed Systems (SSS 2018)}}, location = {{Tokyo, Japan}}, pages = {{50--64}}, publisher = {{Springer}}, title = {{{On Underlay-Aware Self-Stabilizing Overlay Networks}}}, volume = {{11201}}, year = {{2018}}, } @article{5330, abstract = {{In Internet transactions, customers and service providers often interact once and anonymously. To prevent deceptive behavior a reputation system is particularly important to reduce information asymmetries about the quality of the offered product or service. In this study we examine the effectiveness of a reputation system to reduce information asymmetries when customers may make mistakes in judging the provided service quality. In our model, a service provider makes strategic quality choices and short-lived customers are asked to evaluate the observed quality by providing ratings to a reputation system. The customer is not able to always evaluate the service quality correctly and possibly submits an erroneous rating according to a predefined probability. Considering reputation profiles of the last three sales, within the theoretical model we derive that the service provider’s dichotomous quality decisions are independent of the reputation profile and depend only on the probabilities of receiving positive and negative ratings when providing low or high quality. Thus, a service provider optimally either maintains a good reputation or completely refrains from any reputation building process. However, when mapping our theoretical model to an experimental design we find that a significant share of subjects in the role of the service provider deviates from optimal behavior and chooses actions which are conditional on the current reputation profile. With respect to these individual quality choices we see that subjects use milking strategies which means that they exploit a good reputation. In particular, if the sales price is high, low quality is delivered until the price drops below a certain threshold, and then high quality is chosen until the price increases again.}}, author = {{Mir Djawadi, Behnud and Fahr, Rene and Haake, Claus-Jochen and Recker, Sonja}}, issn = {{1932-6203}}, journal = {{PLoS ONE}}, number = {{11}}, publisher = {{Public Library of Science}}, title = {{{Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate}}}, doi = {{10.1371/journal.pone.0207172}}, volume = {{13}}, year = {{2018}}, } @misc{5368, author = {{Jochmaring, Moritz}}, publisher = {{Universität Paderborn}}, title = {{{Monotone Suchbarkeit bei den selbststabilisierenden Protokollen Build-List und Build-Multilist mit systemverlassenden Knoten}}}, year = {{2018}}, } @misc{5403, author = {{Geromel, Marcel}}, publisher = {{Universität Paderborn}}, title = {{{Mobile Facility Leasing}}}, year = {{2018}}, } @misc{5404, author = {{Kolpaczki, Patrick Irenäus}}, publisher = {{Universität Paderborn}}, title = {{{Online Algorithmen für das k-Page Migration Problem}}}, year = {{2018}}, } @misc{5414, author = {{Filmwala, Tasneem}}, publisher = {{Universität Paderborn}}, title = {{{Study Effects of Approximation on Conjugate Gradient Algorithm and Accelerate it on FPGA Platform}}}, year = {{2018}}, } @misc{5421, author = {{Gadewar, Onkar}}, publisher = {{Universität Paderborn}}, title = {{{Programmable Programs? - Designing FPGA Overlay Architectures with OpenCL}}}, year = {{2018}}, } @misc{5422, author = {{Diemke, Viktoria}}, publisher = {{Universität Paderborn}}, title = {{{Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen}}}, year = {{2018}}, } @misc{5426, author = {{von Heißen, Oliver}}, title = {{{Implementierung und Analyse von Searchable Encryption}}}, year = {{2018}}, } @article{5434, author = {{Li, C and Dau, L A and Kabst, Rüdiger}}, journal = {{Entrepreneurship Theory and Practice. }}, title = {{{The more the merrier? Immigrant share and entrepreneurial activities. }}}, year = {{2018}}, } @article{5435, author = {{Li, C and Brodbeck, F C and Shenkar, O and Ponzi, L J and Fischer, J}}, journal = {{Strategic Management Journal.}}, title = {{{Embracing the foreign: Cultural attractiveness and international strategy.}}}, year = {{2018}}, }