[{"department":[{"_id":"360"},{"_id":"98"}],"publication_status":"accepted","editor":[{"first_name":"Uffe Thomas","full_name":"Jankvist, Uffe Thomas","last_name":"Jankvist"},{"last_name":"Van den Heuvel-Panhuizen","first_name":"Marja","full_name":"Van den Heuvel-Panhuizen, Marja"},{"last_name":"Veldhuis","first_name":"Michiel","full_name":"Veldhuis, Michiel"}],"place":"Utrecht, the Netherlands","title":"A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers","language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:51:28Z","publication":"Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019)","keyword":["diagrammatic reasoning","hypothetical learning trajectory","induction extrapolatory method","integers","negative numbers","permanence principle","semiotics"],"author":[{"first_name":"Jan","orcid":"0000-0002-6676-9774","full_name":"Schumacher, Jan","last_name":"Schumacher","id":"26809"},{"first_name":"Sebastian","full_name":"Rezat, Sebastian","last_name":"Rezat"}],"publisher":"Freudenthal Group & Freudenthal Institute, Utrecht University and ERME","quality_controlled":"1","date_created":"2019-08-30T12:00:50Z","status":"public","abstract":[{"lang":"eng","text":"In this paper, we first outline a Hypothetical Learning Trajectory (HLT), which aims at a formal understanding of the rules for manipulating integers. The HLT is based on task formats, which promote algebraic thinking in terms of generalizing rules from the analysis of patterns and should be familiar to students from their mathematics education experiences in elementary school. Second, we analyze two students' actual learning process based on Peircean semiotics. The analysis shows that the actual learning process diverges from the hypothesized learning process in that the students do not relate the different levels of the diagrams in a way that allows them to extrapolate the rule for the subtraction of negative numbers. Based on this finding, we point out consequences for the design of the tasks."}],"user_id":"26809","citation":{"apa":"Schumacher, J., & Rezat, S. (n.d.). A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers. In U. T. Jankvist, M. Van den Heuvel-Panhuizen, & M. Veldhuis (Eds.), Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019). Utrecht, the Netherlands: Freudenthal Group & Freudenthal Institute, Utrecht University and ERME.","ama":"Schumacher J, Rezat S. A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers. In: Jankvist UT, Van den Heuvel-Panhuizen M, Veldhuis M, eds. Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019). Utrecht, the Netherlands: Freudenthal Group & Freudenthal Institute, Utrecht University and ERME.","chicago":"Schumacher, Jan, and Sebastian Rezat. “A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers.” In Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019), edited by Uffe Thomas Jankvist, Marja Van den Heuvel-Panhuizen, and Michiel Veldhuis. Utrecht, the Netherlands: Freudenthal Group & Freudenthal Institute, Utrecht University and ERME, n.d.","bibtex":"@inproceedings{Schumacher_Rezat, place={Utrecht, the Netherlands}, title={A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers}, booktitle={Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019)}, publisher={Freudenthal Group & Freudenthal Institute, Utrecht University and ERME}, author={Schumacher, Jan and Rezat, Sebastian}, editor={Jankvist, Uffe Thomas and Van den Heuvel-Panhuizen, Marja and Veldhuis, MichielEditors} }","mla":"Schumacher, Jan, and Sebastian Rezat. “A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers.” Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019), edited by Uffe Thomas Jankvist et al., Freudenthal Group & Freudenthal Institute, Utrecht University and ERME.","short":"J. Schumacher, S. Rezat, in: U.T. Jankvist, M. Van den Heuvel-Panhuizen, M. Veldhuis (Eds.), Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019), Freudenthal Group & Freudenthal Institute, Utrecht University and ERME, Utrecht, the Netherlands, n.d.","ieee":"J. Schumacher and S. Rezat, “A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating Integers,” in Proceedings of the Eleventh Congress of the European Society for Research in Mathematics Education (CERME11, February 6 – 10, 2019), Utrecht."},"type":"conference","year":"2019","conference":{"name":"CERME 11","start_date":"2019-02-06","location":"Utrecht","end_date":"2019-02-10"},"_id":"13107"},{"user_id":"67265","title":"Culture and the disposition effect","department":[{"_id":"186"},{"_id":"578"}],"publication":"Economics Letters","quality_controlled":"1","author":[{"last_name":"Breitmayer","first_name":"Bastian","full_name":"Breitmayer, Bastian"},{"first_name":"Tim","full_name":"Hasso, Tim","last_name":"Hasso"},{"full_name":"Pelster, Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","first_name":"Matthias","id":"67265","last_name":"Pelster"}],"date_created":"2019-08-31T08:36:59Z","status":"public","publication_status":"published","volume":184,"publication_identifier":{"issn":["0165-1765"]},"_id":"13121","date_updated":"2022-01-06T06:51:28Z","intvolume":" 184","doi":"10.1016/j.econlet.2019.108653","article_number":"108653","language":[{"iso":"eng"}],"type":"journal_article","year":"2019","citation":{"bibtex":"@article{Breitmayer_Hasso_Pelster_2019, title={Culture and the disposition effect}, volume={184}, DOI={10.1016/j.econlet.2019.108653}, number={108653}, journal={Economics Letters}, author={Breitmayer, Bastian and Hasso, Tim and Pelster, Matthias}, year={2019} }","mla":"Breitmayer, Bastian, et al. “Culture and the Disposition Effect.” Economics Letters, vol. 184, 108653, 2019, doi:10.1016/j.econlet.2019.108653.","ama":"Breitmayer B, Hasso T, Pelster M. Culture and the disposition effect. Economics Letters. 2019;184. doi:10.1016/j.econlet.2019.108653","apa":"Breitmayer, B., Hasso, T., & Pelster, M. (2019). Culture and the disposition effect. Economics Letters, 184. https://doi.org/10.1016/j.econlet.2019.108653","chicago":"Breitmayer, Bastian, Tim Hasso, and Matthias Pelster. “Culture and the Disposition Effect.” Economics Letters 184 (2019). https://doi.org/10.1016/j.econlet.2019.108653.","ieee":"B. Breitmayer, T. Hasso, and M. Pelster, “Culture and the disposition effect,” Economics Letters, vol. 184, 2019.","short":"B. Breitmayer, T. Hasso, M. Pelster, Economics Letters 184 (2019)."}},{"title":"Swarm intelligence? Stock opinions of the crowd and stock returns","user_id":"67265","quality_controlled":"1","author":[{"last_name":"Breitmayer","first_name":"Bastian","full_name":"Breitmayer, Bastian"},{"last_name":"Massari","first_name":"Filippo","full_name":"Massari, Filippo"},{"full_name":"Pelster, Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","first_name":"Matthias","id":"67265","last_name":"Pelster"}],"department":[{"_id":"186"},{"_id":"578"}],"publication":"International Review of Economics & Finance","publication_status":"published","publication_identifier":{"issn":["1059-0560"]},"volume":64,"status":"public","date_created":"2019-09-01T06:49:42Z","_id":"13122","date_updated":"2022-01-06T06:51:28Z","intvolume":" 64","doi":"10.1016/j.iref.2019.08.006","citation":{"ama":"Breitmayer B, Massari F, Pelster M. Swarm intelligence? Stock opinions of the crowd and stock returns. International Review of Economics & Finance. 2019;64:443-464. doi:10.1016/j.iref.2019.08.006","apa":"Breitmayer, B., Massari, F., & Pelster, M. (2019). Swarm intelligence? Stock opinions of the crowd and stock returns. International Review of Economics & Finance, 64, 443–464. https://doi.org/10.1016/j.iref.2019.08.006","chicago":"Breitmayer, Bastian, Filippo Massari, and Matthias Pelster. “Swarm Intelligence? Stock Opinions of the Crowd and Stock Returns.” International Review of Economics & Finance 64 (2019): 443–64. https://doi.org/10.1016/j.iref.2019.08.006.","bibtex":"@article{Breitmayer_Massari_Pelster_2019, title={Swarm intelligence? Stock opinions of the crowd and stock returns}, volume={64}, DOI={10.1016/j.iref.2019.08.006}, journal={International Review of Economics & Finance}, author={Breitmayer, Bastian and Massari, Filippo and Pelster, Matthias}, year={2019}, pages={443–464} }","mla":"Breitmayer, Bastian, et al. “Swarm Intelligence? Stock Opinions of the Crowd and Stock Returns.” International Review of Economics & Finance, vol. 64, 2019, pp. 443–64, doi:10.1016/j.iref.2019.08.006.","short":"B. Breitmayer, F. Massari, M. Pelster, International Review of Economics & Finance 64 (2019) 443–464.","ieee":"B. Breitmayer, F. Massari, and M. Pelster, “Swarm intelligence? Stock opinions of the crowd and stock returns,” International Review of Economics & Finance, vol. 64, pp. 443–464, 2019."},"year":"2019","type":"journal_article","page":"443-464","language":[{"iso":"eng"}]},{"language":[{"iso":"eng"}],"citation":{"ieee":"H. Afifi, K. Horbach, and H. Karl, “A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding,” in 2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019), 2019.","short":"H. Afifi, K. Horbach, H. Karl, in: 2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019), Barcelona, Spain, 2019.","bibtex":"@inproceedings{Afifi_Horbach_Karl_2019, place={Barcelona, Spain}, title={A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding}, booktitle={2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019)}, author={Afifi, Haitham and Horbach, Konrad and Karl, Holger}, year={2019} }","mla":"Afifi, Haitham, et al. “A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding.” 2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019), 2019.","chicago":"Afifi, Haitham, Konrad Horbach, and Holger Karl. “A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding.” In 2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019). Barcelona, Spain, 2019.","ama":"Afifi H, Horbach K, Karl H. A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding. In: 2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019). Barcelona, Spain; 2019.","apa":"Afifi, H., Horbach, K., & Karl, H. (2019). A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding. In 2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019). Barcelona, Spain."},"year":"2019","type":"conference","_id":"13123","date_updated":"2022-01-06T06:51:28Z","author":[{"first_name":"Haitham","full_name":"Afifi, Haitham","last_name":"Afifi","id":"65718"},{"first_name":"Konrad","full_name":"Horbach, Konrad","last_name":"Horbach"},{"full_name":"Karl, Holger","first_name":"Holger","id":"126","last_name":"Karl"}],"department":[{"_id":"75"}],"publication":"2019 International Conference on Wireless and Mobile Computing, Networking and Communications (WiMob) (WiMob 2019)","status":"public","project":[{"name":"Akustische Sensornetzwerke - Teilprojekt \"Verteilte akustische Signalverarbeitung über funkbasierte Sensornetzwerke","_id":"27"}],"date_created":"2019-09-03T11:54:17Z","place":"Barcelona, Spain","abstract":[{"lang":"eng","text":"Given the recent development in embedded devices, wireless senor nodes are no longer limited to data collection but they can also do processing (e.g., smartphones). Accordingly, new types of applications take an advantage of the processing and flexibility provided by the wireless network. A common property between these applications is that the processing is not running on only one single node, but it is broken-down into smaller tasks that can run over multiple nodes, i.e., exploiting the in-network processing. We study a special variant of in-network processing, where the application is given by a graph; the processing tasks have predefined connections to be executed in a predefined sequence. The problem of embedding an application graph into a network is commonly known as Virtual Network Embedding (VNE). In this paper, we present a Genetic Algorithm (GA) solution to solve this wireless VNE problem, where we take into account the interference and multi-cast properties. We show that the GA has a good performance and fast execution compared to the optimization problem."}],"user_id":"65718","title":"A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding"},{"citation":{"ama":"Dräxler S. Scaling, Placement, and Routing for Pliable Virtualized Composed Services. Universität Paderborn; 2019.","apa":"Dräxler, S. (2019). Scaling, placement, and routing for pliable virtualized composed services. Universität Paderborn.","chicago":"Dräxler, Sevil. Scaling, Placement, and Routing for Pliable Virtualized Composed Services. Universität Paderborn, 2019.","bibtex":"@book{Dräxler_2019, title={Scaling, placement, and routing for pliable virtualized composed services}, publisher={Universität Paderborn}, author={Dräxler, Sevil}, year={2019} }","mla":"Dräxler, Sevil. Scaling, Placement, and Routing for Pliable Virtualized Composed Services. Universität Paderborn, 2019.","short":"S. Dräxler, Scaling, Placement, and Routing for Pliable Virtualized Composed Services, Universität Paderborn, 2019.","ieee":"S. Dräxler, Scaling, placement, and routing for pliable virtualized composed services. Universität Paderborn, 2019."},"type":"dissertation","year":"2019","language":[{"iso":"eng"}],"supervisor":[{"id":"126","last_name":"Karl","full_name":"Karl, Holger","first_name":"Holger"}],"_id":"13124","date_updated":"2022-01-06T06:51:28Z","department":[{"_id":"75"}],"publisher":"Universität Paderborn","author":[{"id":"31764","last_name":"Dräxler","full_name":"Dräxler, Sevil","first_name":"Sevil"}],"date_created":"2019-09-03T12:16:32Z","project":[{"_id":"1","name":"SFB 901"},{"name":"SFB 901 - Project Area C","_id":"4"},{"name":"SFB 901 - Subproject C4","_id":"16"}],"status":"public","title":"Scaling, placement, and routing for pliable virtualized composed services","user_id":"477"},{"status":"public","project":[{"name":"SFB 901","_id":"1"},{"name":"SFB 901 - Project Area C","_id":"4"},{"_id":"17","name":"SFB 901 - Subproject C5"}],"date_created":"2019-09-03T12:20:11Z","author":[{"full_name":"Görzen, Thomas","first_name":"Thomas","id":"47700","last_name":"Görzen"}],"publisher":"Universität Paderborn","department":[{"_id":"7"},{"_id":"276"}],"title":"Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd","user_id":"477","year":"2019","citation":{"ieee":"T. Görzen, Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd. Universität Paderborn, 2019.","short":"T. Görzen, Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd, Universität Paderborn, 2019.","bibtex":"@book{Görzen_2019, title={Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd}, publisher={Universität Paderborn}, author={Görzen, Thomas}, year={2019} }","mla":"Görzen, Thomas. Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd. Universität Paderborn, 2019.","chicago":"Görzen, Thomas. Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd. Universität Paderborn, 2019.","ama":"Görzen T. Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd. Universität Paderborn; 2019.","apa":"Görzen, T. (2019). Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd. Universität Paderborn."},"type":"dissertation","supervisor":[{"last_name":"Kundisch","id":"21117","first_name":"Dennis","full_name":"Kundisch, Dennis"}],"language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:51:28Z","_id":"13125"},{"_id":"13126","date_updated":"2022-01-06T06:51:28Z","citation":{"short":"L. Khaluf, Organic Programming of Dynamic Real-Time Applications, Universität Paderborn, 2019.","ieee":"L. Khaluf, Organic Programming of Dynamic Real-Time Applications. Universität Paderborn, 2019.","apa":"Khaluf, L. (2019). Organic Programming of Dynamic Real-Time Applications. Universität Paderborn.","ama":"Khaluf L. Organic Programming of Dynamic Real-Time Applications. Universität Paderborn; 2019.","chicago":"Khaluf, Lial. Organic Programming of Dynamic Real-Time Applications. Universität Paderborn, 2019.","bibtex":"@book{Khaluf_2019, title={Organic Programming of Dynamic Real-Time Applications}, publisher={Universität Paderborn}, author={Khaluf, Lial}, year={2019} }","mla":"Khaluf, Lial. Organic Programming of Dynamic Real-Time Applications. 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Bröcher, Rational Secure Multiparty Computation, Universität Paderborn, 2019.","bibtex":"@book{Bröcher_2019, title={Rational Secure Multiparty Computation}, publisher={Universität Paderborn}, author={Bröcher, Henrik}, year={2019} }","mla":"Bröcher, Henrik. Rational Secure Multiparty Computation. Universität Paderborn, 2019.","chicago":"Bröcher, Henrik. Rational Secure Multiparty Computation. Universität Paderborn, 2019.","apa":"Bröcher, H. (2019). Rational Secure Multiparty Computation. Universität Paderborn.","ama":"Bröcher H. Rational Secure Multiparty Computation. Universität Paderborn; 2019."},"extern":"1","user_id":"25078","ddc":["000"],"file":[{"content_type":"application/pdf","date_updated":"2020-10-30T15:59:34Z","relation":"main_file","file_size":746819,"file_id":"13129","creator":"bhenrik","access_level":"open_access","date_created":"2019-09-04T07:59:31Z","file_name":"thesis_broecher.pdf"}],"publisher":"Universität Paderborn","author":[{"id":"41047","last_name":"Bröcher","full_name":"Bröcher, Henrik","first_name":"Henrik"}],"file_date_updated":"2020-10-30T15:59:34Z","has_accepted_license":"1","status":"public","date_created":"2019-09-04T08:04:12Z","date_updated":"2022-01-06T06:51:28Z","oa":"1","language":[{"iso":"eng"}],"title":"Rational Secure Multiparty Computation","department":[{"_id":"64"}],"project":[{"name":"SFB 901 - Subproject C1","_id":"13"},{"name":"SFB 901","_id":"1"},{"_id":"4","name":"SFB 901 - Project Area C"}]},{"conference":{"location":"Kassel","start_date":"2019-09-23","name":"Informatik 2019","end_date":"2019-09-26"},"_id":"13132","date_updated":"2022-01-06T06:51:28Z","page":" 273-274 ","citation":{"short":"F. Mohr, M.D. Wever, A. Tornede, E. Hüllermeier, in: INFORMATIK 2019: 50 Jahre Gesellschaft Für Informatik – Informatik Für Gesellschaft, Gesellschaft für Informatik e.V., Bonn, 2019, pp. 273–274.","ieee":"F. Mohr, M. D. Wever, A. Tornede, and E. Hüllermeier, “From Automated to On-The-Fly Machine Learning,” in INFORMATIK 2019: 50 Jahre Gesellschaft für Informatik – Informatik für Gesellschaft, Kassel, 2019, pp. 273–274.","chicago":"Mohr, Felix, Marcel Dominik Wever, Alexander Tornede, and Eyke Hüllermeier. “From Automated to On-The-Fly Machine Learning.” In INFORMATIK 2019: 50 Jahre Gesellschaft Für Informatik – Informatik Für Gesellschaft, 273–74. INFORMATIK 2019, Lecture Notes in Informatics (LNI), Gesellschaft Für Informatik. Bonn: Gesellschaft für Informatik e.V., 2019.","apa":"Mohr, F., Wever, M. D., Tornede, A., & Hüllermeier, E. (2019). From Automated to On-The-Fly Machine Learning. In INFORMATIK 2019: 50 Jahre Gesellschaft für Informatik – Informatik für Gesellschaft (pp. 273–274). Bonn: Gesellschaft für Informatik e.V.","ama":"Mohr F, Wever MD, Tornede A, Hüllermeier E. From Automated to On-The-Fly Machine Learning. In: INFORMATIK 2019: 50 Jahre Gesellschaft Für Informatik – Informatik Für Gesellschaft. INFORMATIK 2019, Lecture Notes in Informatics (LNI), Gesellschaft für Informatik. Bonn: Gesellschaft für Informatik e.V.; 2019:273-274.","mla":"Mohr, Felix, et al. “From Automated to On-The-Fly Machine Learning.” INFORMATIK 2019: 50 Jahre Gesellschaft Für Informatik – Informatik Für Gesellschaft, Gesellschaft für Informatik e.V., 2019, pp. 273–74.","bibtex":"@inproceedings{Mohr_Wever_Tornede_Hüllermeier_2019, place={Bonn}, series={INFORMATIK 2019, Lecture Notes in Informatics (LNI), Gesellschaft für Informatik}, title={From Automated to On-The-Fly Machine Learning}, booktitle={INFORMATIK 2019: 50 Jahre Gesellschaft für Informatik – Informatik für Gesellschaft}, publisher={Gesellschaft für Informatik e.V.}, author={Mohr, Felix and Wever, Marcel Dominik and Tornede, Alexander and Hüllermeier, Eyke}, year={2019}, pages={273–274}, collection={INFORMATIK 2019, Lecture Notes in Informatics (LNI), Gesellschaft für Informatik} }"},"year":"2019","type":"conference_abstract","language":[{"iso":"eng"}],"series_title":"INFORMATIK 2019, Lecture Notes in Informatics (LNI), Gesellschaft für Informatik","title":"From Automated to On-The-Fly Machine Learning","user_id":"38209","place":"Bonn","date_created":"2019-09-04T08:44:46Z","project":[{"name":"SFB 901","_id":"1"},{"name":"SFB 901 - Project Area B","_id":"3"},{"name":"SFB 901 - Subproject B2","_id":"10"}],"status":"public","publication":"INFORMATIK 2019: 50 Jahre Gesellschaft für Informatik – Informatik für Gesellschaft","department":[{"_id":"355"}],"publisher":"Gesellschaft für Informatik e.V.","author":[{"last_name":"Mohr","full_name":"Mohr, Felix","first_name":"Felix"},{"orcid":" https://orcid.org/0000-0001-9782-6818","full_name":"Wever, Marcel Dominik","first_name":"Marcel Dominik","id":"33176","last_name":"Wever"},{"full_name":"Tornede, Alexander","first_name":"Alexander","id":"38209","last_name":"Tornede"},{"first_name":"Eyke","full_name":"Hüllermeier, Eyke","last_name":"Hüllermeier","id":"48129"}]},{"_id":"13137","date_updated":"2022-01-06T06:51:28Z","language":[{"iso":"eng"}],"page":"65","year":"2019","type":"working_paper","citation":{"ieee":"J. Müller, S. Sievers, O. Mehring, and C. Sofilkanitsch, Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements? 2019.","short":"J. Müller, S. Sievers, O. Mehring, C. Sofilkanitsch, Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?, 2019.","bibtex":"@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019} }","mla":"Müller, Jens, et al. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements? 2019.","chicago":"Müller, Jens, Sönke Sievers, Oliver Mehring, and Christian Sofilkanitsch. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?, 2019.","apa":"Müller, J., Sievers, S., Mehring, O., & Sofilkanitsch, C. (2019). Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?","ama":"Müller J, Sievers S, Mehring O, Sofilkanitsch C. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?; 2019."},"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109"}],"user_id":"46447","title":"Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?","abstract":[{"lang":"eng","text":"Non-GAAP reporting is under debate as managers may opportunistically inflate non-GAAP earnings. By separating firms into groups based on exclusions of recurring expenses before material restatements occur this paper investigates whether market participants are misled based on ex-ante non-GAAP reporting. The results show a decline in cumulative abnormal returns (–11.8% aggressive non-GAAP Reporting vs. –2.7% non-aggressive non-GAAP reporting), reduction in overvaluation (–22.18% vs. no decline) and losses in the earnings response coefficient (–51.8% vs. no significant decline) for firms with prior aggressive non-GAAP reporting. Further, we document that investors are less responsive to aggressively reported non-GAAP earnings ex-post, indicating that increased attention enhances investor’s ability to see through the quality of non-GAAP exclusions. "}],"date_created":"2019-09-04T09:48:44Z","status":"public","publication_status":"published","jel":["H2","M41"],"department":[{"_id":"186"},{"_id":"189"}],"keyword":["Keywords: non-GAAP reporting","restatements","information content of earnings","firm value","overvaluation"],"author":[{"full_name":"Müller, Jens","first_name":"Jens","id":"1245","last_name":"Müller"},{"full_name":"Sievers, Sönke","first_name":"Sönke","id":"46447","last_name":"Sievers"},{"last_name":"Mehring","id":"36373","first_name":"Oliver","full_name":"Mehring, Oliver"},{"last_name":"Sofilkanitsch","first_name":"Christian","full_name":"Sofilkanitsch, Christian"}]}]