---
_id: '13107'
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.
author:
- first_name: Jan
full_name: Schumacher, Jan
id: '26809'
last_name: Schumacher
orcid: 0000-0002-6676-9774
- first_name: Sebastian
full_name: Rezat, Sebastian
last_name: Rezat
citation:
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.'
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.'
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} }'
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.'
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.
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.'
conference:
end_date: 2019-02-10
location: Utrecht
name: CERME 11
start_date: 2019-02-06
date_created: 2019-08-30T12:00:50Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '360'
- _id: '98'
editor:
- first_name: Uffe Thomas
full_name: Jankvist, Uffe Thomas
last_name: Jankvist
- first_name: Marja
full_name: Van den Heuvel-Panhuizen, Marja
last_name: Van den Heuvel-Panhuizen
- first_name: Michiel
full_name: Veldhuis, Michiel
last_name: Veldhuis
keyword:
- diagrammatic reasoning
- hypothetical learning trajectory
- induction extrapolatory method
- integers
- negative numbers
- permanence principle
- semiotics
language:
- iso: eng
place: Utrecht, the Netherlands
publication: Proceedings of the Eleventh Congress of the European Society for Research
in Mathematics Education (CERME11, February 6 – 10, 2019)
publication_status: accepted
publisher: Freudenthal Group & Freudenthal Institute, Utrecht University and ERME
quality_controlled: '1'
status: public
title: A Hypothetical Learning Trajectory for the Learning of the Rules for Manipulating
Integers
type: conference
user_id: '26809'
year: '2019'
...
---
_id: '13121'
article_number: '108653'
author:
- first_name: Bastian
full_name: Breitmayer, Bastian
last_name: Breitmayer
- first_name: Tim
full_name: Hasso, Tim
last_name: Hasso
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
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
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} }'
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.
mla: Breitmayer, Bastian, et al. “Culture and the Disposition Effect.” Economics
Letters, vol. 184, 108653, 2019, doi:10.1016/j.econlet.2019.108653.
short: B. Breitmayer, T. Hasso, M. Pelster, Economics Letters 184 (2019).
date_created: 2019-08-31T08:36:59Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.econlet.2019.108653
intvolume: ' 184'
language:
- iso: eng
publication: Economics Letters
publication_identifier:
issn:
- 0165-1765
publication_status: published
quality_controlled: '1'
status: public
title: Culture and the disposition effect
type: journal_article
user_id: '67265'
volume: 184
year: '2019'
...
---
_id: '13122'
author:
- first_name: Bastian
full_name: Breitmayer, Bastian
last_name: Breitmayer
- first_name: Filippo
full_name: Massari, Filippo
last_name: Massari
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
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
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}
}'
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.'
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.
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.
date_created: 2019-09-01T06:49:42Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.iref.2019.08.006
intvolume: ' 64'
language:
- iso: eng
page: 443-464
publication: International Review of Economics & Finance
publication_identifier:
issn:
- 1059-0560
publication_status: published
quality_controlled: '1'
status: public
title: Swarm intelligence? Stock opinions of the crowd and stock returns
type: journal_article
user_id: '67265'
volume: 64
year: '2019'
...
---
_id: '13123'
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.
author:
- first_name: Haitham
full_name: Afifi, Haitham
id: '65718'
last_name: Afifi
- first_name: Konrad
full_name: Horbach, Konrad
last_name: Horbach
- first_name: Holger
full_name: Karl, Holger
id: '126'
last_name: Karl
citation:
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.
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} }'
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.
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.
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.
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.'
date_created: 2019-09-03T11:54:17Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '75'
language:
- iso: eng
place: Barcelona, Spain
project:
- _id: '27'
name: Akustische Sensornetzwerke - Teilprojekt "Verteilte akustische Signalverarbeitung
über funkbasierte Sensornetzwerke
publication: 2019 International Conference on Wireless and Mobile Computing, Networking
and Communications (WiMob) (WiMob 2019)
status: public
title: A Genetic Algorithm Framework for Solving Wireless Virtual Network Embedding
type: conference
user_id: '65718'
year: '2019'
...
---
_id: '13124'
author:
- first_name: Sevil
full_name: Dräxler, Sevil
id: '31764'
last_name: Dräxler
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.
bibtex: '@book{Dräxler_2019, title={Scaling, placement, and routing for pliable
virtualized composed services}, publisher={Universität Paderborn}, author={Dräxler,
Sevil}, year={2019} }'
chicago: Dräxler, Sevil. 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.
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.
date_created: 2019-09-03T12:16:32Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '75'
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '4'
name: SFB 901 - Project Area C
- _id: '16'
name: SFB 901 - Subproject C4
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Holger
full_name: Karl, Holger
id: '126'
last_name: Karl
title: Scaling, placement, and routing for pliable virtualized composed services
type: dissertation
user_id: '477'
year: '2019'
...
---
_id: '13125'
author:
- first_name: Thomas
full_name: Görzen, Thomas
id: '47700'
last_name: Görzen
citation:
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.
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} }'
chicago: Görzen, Thomas. Essays on Crowd Based Idea Evaluation - Empirical Evidence
from an Anonymous Online Crowd. Universität Paderborn, 2019.
ieee: T. Görzen, Essays on Crowd Based Idea Evaluation - Empirical Evidence from
an Anonymous Online Crowd. Universität Paderborn, 2019.
mla: Görzen, Thomas. 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.
date_created: 2019-09-03T12:20:11Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '7'
- _id: '276'
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '4'
name: SFB 901 - Project Area C
- _id: '17'
name: SFB 901 - Subproject C5
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
title: Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous
Online Crowd
type: dissertation
user_id: '477'
year: '2019'
...
---
_id: '13126'
author:
- first_name: Lial
full_name: Khaluf, Lial
last_name: Khaluf
citation:
ama: Khaluf L. Organic Programming of Dynamic Real-Time Applications. Universität
Paderborn; 2019.
apa: Khaluf, L. (2019). Organic Programming of Dynamic Real-Time Applications.
Universität Paderborn.
bibtex: '@book{Khaluf_2019, title={Organic Programming of Dynamic Real-Time Applications},
publisher={Universität Paderborn}, author={Khaluf, Lial}, year={2019} }'
chicago: Khaluf, Lial. Organic Programming of Dynamic Real-Time Applications.
Universität Paderborn, 2019.
ieee: L. Khaluf, Organic Programming of Dynamic Real-Time Applications. Universität
Paderborn, 2019.
mla: Khaluf, Lial. Organic Programming of Dynamic Real-Time Applications.
Universität Paderborn, 2019.
short: L. Khaluf, Organic Programming of Dynamic Real-Time Applications, Universität
Paderborn, 2019.
date_created: 2019-09-03T12:23:44Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '7'
- _id: '70'
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '3'
name: SFB 901 - Project Area B
- _id: '9'
name: SFB 901 - Subproject B1
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Franz
full_name: Rammig, Franz
last_name: Rammig
title: Organic Programming of Dynamic Real-Time Applications
type: dissertation
user_id: '477'
year: '2019'
...
---
_id: '13128'
author:
- first_name: Henrik
full_name: Bröcher, Henrik
id: '41047'
last_name: Bröcher
citation:
ama: Bröcher H. Rational Secure Multiparty Computation. Universität Paderborn;
2019.
apa: Bröcher, H. (2019). Rational Secure Multiparty Computation. Universität
Paderborn.
bibtex: '@book{Bröcher_2019, title={Rational Secure Multiparty Computation}, publisher={Universität
Paderborn}, author={Bröcher, Henrik}, year={2019} }'
chicago: Bröcher, Henrik. Rational Secure Multiparty Computation. Universität
Paderborn, 2019.
ieee: H. Bröcher, Rational Secure Multiparty Computation. Universität Paderborn,
2019.
mla: Bröcher, Henrik. Rational Secure Multiparty Computation. Universität
Paderborn, 2019.
short: H. Bröcher, Rational Secure Multiparty Computation, Universität Paderborn,
2019.
date_created: 2019-09-04T08:04:12Z
date_updated: 2022-01-06T06:51:28Z
ddc:
- '000'
department:
- _id: '64'
extern: '1'
file:
- access_level: open_access
content_type: application/pdf
creator: bhenrik
date_created: 2019-09-04T07:59:31Z
date_updated: 2020-10-30T15:59:34Z
file_id: '13129'
file_name: thesis_broecher.pdf
file_size: 746819
relation: main_file
file_date_updated: 2020-10-30T15:59:34Z
has_accepted_license: '1'
language:
- iso: eng
oa: '1'
project:
- _id: '13'
name: SFB 901 - Subproject C1
- _id: '1'
name: SFB 901
- _id: '4'
name: SFB 901 - Project Area C
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Johannes
full_name: Blömer, Johannes
id: '23'
last_name: Blömer
title: Rational Secure Multiparty Computation
type: mastersthesis
user_id: '25078'
year: '2019'
...
---
_id: '13132'
author:
- first_name: Felix
full_name: Mohr, Felix
last_name: Mohr
- first_name: Marcel Dominik
full_name: Wever, Marcel Dominik
id: '33176'
last_name: Wever
orcid: ' https://orcid.org/0000-0001-9782-6818'
- first_name: Alexander
full_name: Tornede, Alexander
id: '38209'
last_name: Tornede
- first_name: Eyke
full_name: Hüllermeier, Eyke
id: '48129'
last_name: Hüllermeier
citation:
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.'
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.'
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} }'
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.'
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.'
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.'
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.'
conference:
end_date: 2019-09-26
location: Kassel
name: Informatik 2019
start_date: 2019-09-23
date_created: 2019-09-04T08:44:46Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '355'
language:
- iso: eng
page: ' 273-274 '
place: Bonn
project:
- _id: '1'
name: SFB 901
- _id: '3'
name: SFB 901 - Project Area B
- _id: '10'
name: SFB 901 - Subproject B2
publication: 'INFORMATIK 2019: 50 Jahre Gesellschaft für Informatik – Informatik für
Gesellschaft'
publisher: Gesellschaft für Informatik e.V.
series_title: INFORMATIK 2019, Lecture Notes in Informatics (LNI), Gesellschaft für
Informatik
status: public
title: From Automated to On-The-Fly Machine Learning
type: conference_abstract
user_id: '38209'
year: '2019'
...
---
_id: '13137'
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. '
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Oliver
full_name: Mehring, Oliver
id: '36373'
last_name: Mehring
- first_name: Christian
full_name: Sofilkanitsch, Christian
last_name: Sofilkanitsch
citation:
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.'
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?'
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}
}'
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.'
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.'
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.'
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.'
date_created: 2019-09-04T09:48:44Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- 'Keywords: non-GAAP reporting'
- restatements
- information content of earnings
- firm value
- overvaluation
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109
page: '65'
publication_status: published
status: public
title: 'Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions
of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?'
type: working_paper
user_id: '46447'
year: '2019'
...