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Alle Publikationen der Fakultät für Wirtschaftswissenschaften

Das Research Information Systems der Universität Paderborn bietet Ihnen eine vollständige Übersicht über die Publikationen der Forscherinnen und Forscher der Fakultät für Wirtschaftswissenschaften.

Die neusten 100 Publikationen der Fakultät

Open list in Research Information System

Anwendung von System Dynamics zur Geschäftsmodellinnovation in einem B2B-Ökosystem

C. Vorbohle, in: Digitale Plattformen und Ökosysteme im B2B-Bereich, Springer Gabler, 2023

Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik

C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik (2023)

Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich. Sie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark. Im Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen.

Bring me my Meal on your Wheel - An Empirical Analysis of the Impact of Food Delivery Platforms on Local Restaurant Employment

M. Müller, J. Neumann, in: Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS), 2023

Distortional effects of separate accounting and formula apportionment on factor allocation

R. Ortmann, E. Pummerer, Journal of Business Economics (2023)

<jats:title>Abstract</jats:title><jats:p>We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.</jats:p>

Distribution Network Optimization: Predicting computation times to design scenario analysis for network operators

S.C. Burmeister, G. Schryen, Energy Systems (2023)

Do People Recover from Algorithm Aversion? An Experimental Study of Algorithm Aversion over Time

D. Leffrang, K. Bösch, O. Müller, in: Proceedings of the 56th Hawaii International Conference on System Sciences, 2023

Optimal decision making requires appropriate evaluation of advice. Recent literature reports that algorithm aversion reduces the effectiveness of predictive algorithms. However, it remains unclear how people recover from bad advice given by an otherwise good advisor. Previous work has focused on algorithm aversion at a single time point. We extend this work by examining successive decisions in a time series forecasting task using an online between-subjects experiment (N = 87). Our empirical results do not confirm algorithm aversion immediately after bad advice. The estimated effect suggests an increasing algorithm appreciation over time. Our work extends the current knowledge on algorithm aversion with insights into how weight on advice is adjusted over consecutive tasks. Since most forecasting tasks are not one-off decisions, this also has implications for practitioners.

Isolating Personal Knowledge Spillovers: Coinventor Deaths and Spatial Citation Differentials

B. Balsmeier, L. Fleming, S. Lück, American Economic Review: Insights (2023), 5(1), pp. 21-33

<jats:p> We propose a new method to estimate and isolate the localization of knowledge spillovers due to the physical presence of a person, using after-application but pre-grant deaths of differently located coinventors of the same patent. The approach estimates the differences in local citations between the deceased and still-living inventors at increasingly distant radii. Patents receive 26 percent fewer citations from within a radius of 20 miles around the deceased, relative to still-living coinventors. Differences attenuate with time and distance, are stronger when still-living coinventors live farther from the deceased, and hold for a subsample of possibly premature deaths. (JEL O31, O33, O34, R32) </jats:p>

Location-Based Service and Location-Contextualizing Service: Conceptualizing the Co-creation of Value with Location Information

P. zur Heiden, J. Priefer, D. Beverungen, in: Proceedings of the 56th Conference on System Sciences, 2023

Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating

J. Neumann, D. Gutt, D. Kundisch, MIS Quarterly (2023)

Supporting Business Model Decision-making in B2B Ecosystems: A Framework for Using System Dynamics

C. Ksouri-Gerwien, C. Vorbohle, in: Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS), 2023

Supporting Innovation through B2B Reviews – A Taxonomy of B2B Online Review Environments

J. Seutter, C. Bartelheimer, D. Kundisch, in: Proceedings of the 18th International Conference on Design Science Research in Information Systems and Technology, 2023

Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing

S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax (2023)

Understanding cognitive decline in older ages: The role of health shocks

V. Schiele, H. Schmitz, European Economic Review (2023), 151

Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.

Updating at the Expense of Demand? The Case of Platform Apps

W. Jabr, D. Gutt, J. Neumann, D. Kundisch, in: Proceedings of the 45th ISMS Marketing Science Conference, 2023

When Do Firms Highlight Their Effective Tax Rate?

V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research (2023), 53(1), pp. 1-37

This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.

Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung

M. Fochmann, V. Heinemann-Heile, H. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft (2023)

A Method for Predicting Workarounds in Business Processes

W. Sven, C. Bartelheimer, S. Zilker, D. Beverungen, M. Matzner, in: Proceedings of the 26th Pacific Asia Conference on Information Systems (PACIS), 2022

A Renaissance of Context in Design Science Research

P. zur Heiden, D. Beverungen, in: Proceedings of the 55th Hawaii International Conference on System Sciences, 2022

A Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the COVID-19 Pandemic

N. Grieger, J. Seutter, D. Kundisch, in: Proceedings of the 28th Americas Conference on Information Systems (AMCIS), 2022

AI-Based Assistance System for Manufacturing

S. Deppe, L. Brandt, M. Brunninghaus, J. Papenkordt, S. Heindorf, G. Tschirner-Vinke, in: 2022 IEEE 27th International Conference on Emerging Technologies and Factory Automation (ETFA), IEEE, 2022


AI-Based Assistance System for Manufacturing

S. Deppe, L. Brandt, M. Brünninghaus, J. Papenkordt, S. Heindorf, G. Tschirner-Vinke, 2022

Manufacturing companies are challenged to make the increasingly complex work processes equally manageable for all employees to prevent an impending loss of competence. In this contribution, an intelligent assistance system is proposed enabling employees to help themselves in the workplace and provide them with competence-related support. This results in increasing the short- and long-term efficiency of problem solving in companies.

Aktuelle Fragestellungen zu Produktion, Controlling und Logistik

S. Betz. Aktuelle Fragestellungen zu Produktion, Controlling und Logistik. 2022.

An update for taxonomy designers: Methodological guidance from information systems research

D. Kundisch, J. Muntermann, A.M. Oberländer, D. Rau, M. Röglinger, T. Schoormann, D. Szopinski, Business & Information Systems Engineering (2022), 64(4), pp. 421-439

Anonymity and Self-Expression in Online Rating Systems - An Experimental Analysis

B. Hoyer, D. van Straaten, Journal of Behavioral and Experimental Economics (2022), 98, pp. 101869


Arbitrage in the Market for Cryptocurrencies

T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022)

Attention triggers and investors' risk-taking

M. Arnold, M. Pelster, M.G. Subrahmanyam, Journal of Financial Economics (2022), 143(2), pp. 846-875

The paper investigates the impact of individual attention on investor risk-taking. We analyze a large sample of trading records from a brokerage service that allows its customers to trade contracts-for-differences (CFD), and sends standardized push messages on recent stock performance to its client investors. The advantage of this sample is that it allows us to isolate the "push" messages as individual attention triggers, which we can directly link to the same individuals' risk-taking. A particular advantage of CFD trading is that it allows investors to make use of leverage, which provides us a pure measure of investors' willingness to take risks that is independent of the decision to purchase a particular stock. Leverage is a major catalyst of speculative trading, as it increases the scope of extreme returns, and enables investors to take larger positions than what they can afford with their own capital. We show that investors execute attention-driven trades with higher leverage, compared to their other trades, as well as those of other investors who are not alerted by attention triggers.

Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik

C. Bayer, F. Engelmaier, R.T. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Verein für Socialpolitik und Joachim Herz Stiftung, 2022

Betriebliche Gesundheitsförderung: Ein leeres Versprechen?

T.F. Auer, L. Sennefelder, H. Meier, Public Health Forum (2022), 30(3), pp. 214-216

Unternehmen investieren zunehmend in Angebote Betrieblicher Gesundheitsförderung (BGF). Dabei stellt sich die Frage nach dem Kosten-Nutzen-Verhältnis jenseits des individuellen Nutzens durch die Förderung der Mitarbeitergesundheit. Deshalb wurden im Rahmen einer Sekundäranalyse Effekte der BGF auf den Unternehmenserfolg berechnet. Die Ergebnisse lassen vermuten, dass sich eine verhaltensorientierte BGF kaum positiv auf die Arbeitsproduktivität und Kommunikationsstruktur in Unternehmen auswirkt.

Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment

R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / Public Finance Analysis (2022), 78(1-2), pp. 239-289

This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility.We design a theorybased experimentwith a binomial random walk and entry–exit flexibility.We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding response to tax cuts. This asymmetry may be due to tax salience and mechanisms from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform effects, tax policymakers should carefully consider behavioral aspects.

Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter

A.V. Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., C. Sureth-Sloane, Internationales Steuerrecht (2022), 31(22), pp. 824-829

Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic

C. Hoffmann, K. Thommes, Journal of Cleaner Production (2022), 135053


Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic

C. Hoffmann, K. Thommes, Journal of Cleaner Production (2022), 135053


Context in Design Science Research: Taxonomy and Framework

A. Herwix, P. zur Heiden, in: Proceedings of the 55th Hawaii International Conference on System Sciences, 2022

CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms

M. Gulenko, S. Kohlhase, U. Kosi, 2022

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information.

Current developments in the European corporate bond market

B. Franke, U. Kosi, P. Stoczek, 2022

This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas.

Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies

M. Müller, J. Neumann, D. Kundisch, in: Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS), 2022

Decision Support for Disaster Relief: Coordinating Spontaneous Volunteers

M. Sperling, G. Schryen, European Journal of Operational Research (EJOR) (2022), 299(2), pp. 690 - 705

Determinants of Trust in Smart Technologies

J. Papenkordt, K. Thommes, in: Human-Technology Interaction, Springer International Publishing, 2022


Differences in NPI strategies against COVID-19

M. Redlin, Journal of Regulatory Economics (2022)

<jats:title>Abstract</jats:title><jats:p>Non-pharmaceutical interventions are an effective strategy to prevent and control COVID-19 transmission in the community. However, the timing and stringency to which these measures have been implemented varied between countries and regions. The differences in stringency can only to a limited extent be explained by the number of infections and the prevailing vaccination strategies. Our study aims to shed more light on the lockdown strategies and to identify the determinants underlying the differences between countries on regional, economic, institutional, and political level. Based on daily panel data for 173 countries and the period from January 2020 to October 2021 we find significant regional differences in lockdown strategies. Further, more prosperous countries implemented milder restrictions but responded more quickly, while poorer countries introduced more stringent measures but had a longer response time. Finally, democratic regimes and stronger manifested institutions alleviated and slowed down the introduction of lockdown measures.</jats:p>

Distortion through modeling asymmetric bargaining power

C. Haake, T. Streck, 2022, pp. 17

We study the consequences of modeling asymmetric bargaining power in two-person bargaining problems. Comparing application of an asymmetric version of a bargaining solution to an upfront modification of the disagreement point, the resulting distortion crucially depends on the bargaining solution concept. While for the Kalai-Smorodinsky solution weaker players benefit from modifying the disagreement point, the situation is reversed for the Nash bargaining solution. There, weaker players are better off in the asymmetric bargaining solution. When comparing application of the asymmetric versions of the Nash and the Kalai-Smorodinsky solutions, we demonstrate that there is an upper bound for the weight of a player, so that she is better off with the Nash bargaining solution. This threshold is ultimately determined by the relative utilitarian bargaining solution. From a mechanism design perspective, our results provide valuable information for a social planner, when implementing a bargaining solution for unequally powerful players.

Do Green Deals Create Value?

J. Kengelbach, D. Friedman, G. Keienburg, D. Degen, T. Söllner, Y. Wang, S. Sievers, BCG M&A Report 2022 (2022)

Does education have an impact on patience and risk willingness?

B.B. Tawiah, Applied Economics (2022), 54(58), pp. 6687-6702


Engaging with self-tracking applications: how do users respond to their performance data?

I. Constantiou, A. Mukkamala, M. Sjöklint, M. Trier, European Journal of Information Systems (2022), pp. 1-21


Engaging with self-tracking applications: how do users respond to their performance data?

I. Constantiou, A. Mukkamala, M. Sjöklint, M. Trier, European Journal of Information Systems (2022), pp. 1-21


Engaging with self-tracking applications: how do users respond to their performance data?

I. Constantiou, A. Mukkamala, M. Sjöklint, M. Trier, European Journal of Information Systems (2022), pp. 1-21


Erkenntnisse aus Arbeitgeberbewertungen – Potenzial von Atmosphäre und Arbeitsplätzen.

K. Radermacher, E. Herdejürgen, PERSONALquarterly (2022)(1/2022), pp. 24-33

Exogenous Shocks and Business Process Management

M. Röglinger, R. Plattfaut, V. Borghoff, G. Kerpedzhiev, J. Becker, D. Beverungen, J. vom Brocke, A. Van Looy, A. del-Río-Ortega, S. Rinderle-Ma, M. Rosemann, F.M. Santoro, P. Trkman, Business &amp; Information Systems Engineering (2022), 64(5), pp. 669-687

<jats:title>Abstract</jats:title><jats:p>Business process management (BPM) drives corporate success through effective and efficient processes. In recent decades, knowledge has been accumulated regarding the identification, discovery, analysis, design, implementation, and monitoring of business processes. This includes methods and tools for tackling various kinds of process change such as continuous process improvement, process reengineering, process innovation, and process drift. However, exogenous shocks, which lead to unintentional and radical process change, have been neglected in BPM research although they severely affect an organization’s context, strategy, and business processes. This research note conceptualizes the interplay of exogenous shocks and BPM in terms of the effects that such shocks can have on organizations’ overall process performance over time. On this foundation, related challenges and opportunities for BPM via several rounds of idea generation and consolidation within a diverse team of BPM scholars are identified. The paper discusses findings in light of extant literature from BPM and related disciplines, as well as present avenues for future (BPM) research to invigorate the academic discourse on the topic.</jats:p>

Exploring purposes of using taxonomies

T. Schoormann, F. Möller, D. Szopinski, in: Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022, 2022

Feeless Micropayments and Their Impact on Business Models

M. Klein, D. Kundisch, C. Stummer, in: Handbuch Digitalisierung, Vahle, 2022, pp. 799-814

Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects

M. Fochmann, V. Heinemann-Heile, H. Huber, C. Sureth-Sloane, 2022


From private digital platforms to public data spaces: implications for the digital transformation

D. Beverungen, T. Hess, A. Köster, C. Lehrer, Electronic Markets (2022), 32(2), pp. 493-501

<jats:title>Abstract </jats:title><jats:p>Technological developments such as Cloud Computing, the Internet of Things, Big Data and Artificial Intelligence continue to drive the digital transformation of business and society. With the advent of platform-based ecosystems and their potential to address complex challenges, there is a trend towards greater interconnectedness between different stakeholders to co-create services based on the provision and use of data. While previous research on digital transformation mainly focused on digital transformation <jats:italic>within</jats:italic> organizations, it is of growing importance to understand the implications for digital transformation on different layers (e.g., interorganizational cooperation and platform ecosystems). In particular, the conceptualization and implications of public data spaces and related ecosystems provide promising research opportunities. This special issue contains five papers on the topic of digital transformation and, with the editorial, further contributes by providing an initial conceptualization of public data spaces' potential to foster innovative progress and digital transformation from a management perspective.</jats:p>

Green Deals Gain Steam

J. Kengelbach, G. Keienburg, T. Söllner, Y. Wang, S. Sievers, D. Friedmann, J. Nielsen, BCG M&A Report 2022 (2022)

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / Public Finance Analysis (2022), 78(1-2), pp. 112-155

We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties’ concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high interpersonal trust, the alleviating effect of high trust in government on tax auditors’ concessions is less pronounced. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.

How the Display of the Transaction Count Affects the Purchase Intention

M. Poniatowski. How the Display of the Transaction Count Affects the Purchase Intention. In: 28th Americas Conference on Information Systems (AMCIS), Minneapolis, USA, 2022.

Identification of Human and Organizational Key Design Factors for Digital Maturity – A Fuzzy-Set Qualitative Comparative Analysis

M. Schneider, T. Hellweg, J.S. Menzefricke, Proceedings of the Design Society (2022), 2, pp. 791-800

<jats:title>Abstract</jats:title><jats:p>This paper examines how human and organizational factors need to be designed to achieve strong technological maturity of either the products or the production process. In a fuzzy-set qualitative comparative analysis (fs/QCA), a combination of intensive training and strong worker participation is found to be associated with strong technological maturity in the two organizational contexts: firms with a strong entrepreneurial culture and in large firms oriented towards customer-oriented innovation. Overall, the paper uncovers designs or causal recipes for a successful digital transformation.</jats:p>

Income Shifting and Management Incentives

R. Ortmann, D. Schindler, 2022

Information Leaks and Voluntary Disclosure

M. Ebert, U. Schäfer, G.T. Schneider, 2022


Insolvcency Process in Germany and the insol database: A research Note

T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, 2022

This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through.

Judgment or Choice? An Experimental Comparison of Evaluation Approaches for External Crowdvoting

F. Laux, D. Kundisch. Judgment or Choice? An Experimental Comparison of Evaluation Approaches for External Crowdvoting. In: Pre-ICIS Global Sourcing Workshop 2022, Copenhagen, Denmark, 2022.

Key Properties of Sustainable Business Ecosystem Relationships

C. Vorbohle, D. Kundisch. Key Properties of Sustainable Business Ecosystem Relationships. In: Symplatform (Third Edition), 2022.

Late-Career Unemployment and Cognitive Abilities

D. Freise, H. Schmitz, M. Westphal, Journal of Health Economics (2022), 86

We study the effect of unemployment on cognitive abilities among individuals aged between 50 and 65 in Europe. To this end, we exploit plant closures and use flexible event-study estimations together with an experimentally elicited measure of fluid intelligence, namely word recall. We find that, within a time period of around eight years after the event of unemployment, cognitive abilities only deteriorate marginally — the effects are insignificant both in statistical and economic terms. We do, however, find significant effects of late-career unemployment on the likelihood to leave the labor force, and short-term effects on mental health problems such as depression and sleep problems.

Long‐term effects of institutional conditions on perceived corruption – A study on organizational imprinting in post‐communist countries

T.F. Auer, K. Knorr, K. Thommes, Business Ethics, the Environment &amp; Responsibility (2022)

In this paper, we apply imprinting theory to examine how institutional transformation substantially influences perceptions of corruption that we argue to be incorporated to a varying extent in organizations founded in that period. For this purpose, we compare the effect of a sudden shock (dissolution of the Soviet Union) on the managers' present perceptions to that of a steady transition (EU accession). We consult the 5th round of the Business Environment and Enterprise Performance Survey from 2012 to 2014 analyzing 4715 interviews with managers of organizations from twelve Central and Eastern European countries. Our results reveal striking differences in the present perception of corruption for organizations founded immediately before and immediately after these institutional transitions. The study's results contribute to the research on imprinting theory regarding the relationship between organizations and institutional conditions that constitutes a lasting effect on organizational structures. Thus, applying an institutional perspective that considers less stable periods for organizations yields a promising avenue in research on organizational behavior.

Losing What You Never Had

A. Akkerman, K. Manevska, K. Thommes, R. Sluiter, in: Employment Relations as Networks, Routledge, 2022


Marginal College Wage Premium under Selection into Employment

M. Westphal, D.A. Kamhöfer, H. Schmitz, Economic Journal (2022), 132(646), pp. 2231-2272

May I have your attention, please? Analyzing the effects of attention screening mechanisms on crowdworking platforms

F. Laux, M. Poniatowski, D. Kundisch. May I have your attention, please? Analyzing the effects of attention screening mechanisms on crowdworking platforms. In: Pre-ICIS Global Sourcing Workshop 2022, Copenhagen, Denmark, 2022.

Methoden zum Design digitaler Plattformen, Geschäftsmodelle und Service-Ökosysteme

S. Robra-Bissantz, C. Lattemann, R. Laue, R. Leonhard-Pfleger, L. Wagner, O. Gerundt, R. Schlimbach, S. Baumann, C. Vorbohle, S. Gottschalk, D. Kundisch, G. Engels, N. Wünderlich, V. Nissen, L. Lohrenz, S. Michalke, HMD Praxis der Wirtschaftsinformatik (2022), 59(5), pp. 1227 - 1257

Modeling Business Models: A cross-disciplinary Analysis of Business Model Modeling Languages and Directions for Future Research

D. Szopinski, L. Massa, T. John, D. Kundisch, C. Tucci, Communications of the Association for Information Systems (2022), 51, pp. 774-841

Modelling artificial intelligence in economics

T. Gries, W. Naudé, Journal for Labour Market Research (2022), 56(1), 12

<jats:title>Abstract</jats:title><jats:p>We provide a partial equilibrium model wherein AI provides abilities combined with human skills to provide an aggregate intermediate service good. We use the model to find that the extent of automation through AI will be greater if (a) the economy is relatively abundant in sophisticated programs and machine abilities compared to human skills; (b) the economy hosts a relatively large number of AI-providing firms and experts; and (c) the task-specific productivity of AI services is relatively high compared to the task-specific productivity of general labor and labor skills. We also illustrate that the contribution of AI to aggregate productive labor service depends not only on the amount of AI services available but on the endogenous number of automated tasks, the relative productivity of standard and IT-related labor, and the substitutability of tasks. These determinants also affect the income distribution between the two kinds of labor. We derive several empirical implications and identify possible future extensions.</jats:p>

Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns

J. Seutter, M. Müller, S.J.M. Müller, D. Kundisch, in: Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS), 2022

Network Disruption and the Common-Enemy Effect

B. Hoyer, K. De Jaegher, International Journal of Game Theory (2022)


Online Reviews in B2B Markets: A Qualitative Study of Underlying Motivations

J. Seutter. Online Reviews in B2B Markets: A Qualitative Study of Underlying Motivations. In: Proceedings of the 30th European Conference on Information Systems (ECIS), Timișoara, Romania, 2022.

Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives

J. Seutter. Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives . In: Pre-ICIS Global Sourcing Workshop 2022, Copenhagen, Denmark, 2022.

Overcoming Silos: A Review of Business Model Modeling Languages for Business Ecosystems

C. Vorbohle, D. Kundisch, in: Proceedings of the 30th European Conference on Information Systems (ECIS), 2022

Peer-To-Peer Rentals, Regulatory Policies, And Hosts’ Cost Pass-Throughs

M. Müller, J. Neumann, D. Kundisch, Journal of Management Information Systems (2022), 39(3), pp. 834-864

Perception of Society’s Trust in Care Robots by Public Opinion Leaders

J.A. Hoppe, H. Melkas, S. Pekkarinen, O. Tuisku, L. Hennala, R. Johansson-Pajala, C. Gustafsson, K. Thommes, International Journal of Human–Computer Interaction (2022), pp. 1-17


Perception of Society’s Trust in Care Robots by Public Opinion Leaders

J.A. Hoppe, H. Melkas, S. Pekkarinen, O. Tuisku, L. Hennala, R. Johansson-Pajala, C. Gustafsson, K. Thommes, International Journal of Human–Computer Interaction (2022), pp. 1-17


Perception of Society’s Trust in Care Robots by Public Opinion Leaders

J.A. Hoppe, H. Melkas, S. Pekkarinen, O. Tuisku, L. Hennala, R. Johansson-Pajala, C. Gustafsson, K. Thommes, International Journal of Human–Computer Interaction (2022), pp. 1-17


Playing games with QCA: Measuring the explanatory power of single conditions with the Banzhaf index

C. Haake, M. Schneider, 2022

Qualitative comparative analysis (QCA) enables researchers in international management to better understand how the impact of a single explanatory factor depends on the context of other factors. But the analytical tool box of QCA does not include a parameter for the explanatory power of a single explanatory factor or condition . In this paper, we therefore reinterpret the Banzhaf power index, originally developed in cooperative game theory, to establish as a goodness-of-fit parameter in QCA. The relative Banzhaf index we suggest measures the explanatory power of one condition averaged across all sufficient combinations of conditions. The paper argues that the index is especially informative in three situations that are all salient in international management, namely substantial limited diversity in the data, the emergence of strong INUS conditions in the analysis, and theorizing with contingency factors. The paper derives the properties of the relative Banzhaf index in the QCA context, demonstrates how the index can be computed easily from a rudimentary truth table, and explores its insights by revisiting selected papers in international management that apply fuzzy-set QCA. The discussion section offers routes for exploring further how the relative Banzhaf and other power indexes can be applied in QCA.

Procrastination in the Looking Glass of Self-Awareness: Can Gamified Self-Monitoring Reduce Academic Procrastination?

K. Klingsiek, T. John, D. Kundisch, die hochschullehre (2022), 8(5), pp. 61 - 76

Risk allocation through securitization – Evidence from non-performing loans

S.T. Wengerek, B. Hippert, A. Uhde, The Quarterly Review of Economics and Finance (2022), Vol. 86 (11), pp. 48-64

Employing a unique and hand-collected sample of 648 true sale loan securitization transactions issued by 57 stock-listed banks across the EU-12 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the relationship between true sale loan securitization and the issuing banks’ non-performing loans to total assets ratios. Overall, we provide evidence for a negative impact of securitization on NPL exposures suggesting that banks predominantly used securitization as an instrument of credit risk transfer and diversification. In addition, the analysis at hand reveals a time-sensitive relationship between securitization and NPL exposures. While we observe an even stronger NPL-reducing effect through securitization during the non-crisis periods, the effect reverses during and after the global financial crisis suggesting that banks were forced to provide credit enhancement and employ securitization as a funding management tool. Along with the results from a variety of sensitivity analyses our study provides important implications for the recent debate on reducing NPL exposures of European banks by revitalizing the European securitization market.

Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the Covid-19 Pandemic

N. Grieger, J. Seutter, D. Kundisch, in: Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022, 2022

Same Different but not Same Same: Ethnic Discrimination in Application Procedures in the German Public Sector

T.F. Auer, H. Ekemen, C. Hagedorn, C. Heise, C. Rese, Empirical Economics Letters (2022), 21(7), pp. 47-55

Regulations to prevent ethnic discrimination in accessing the labor market are implemented most thoroughly in the public sector. However, it remains to be assessed if these regulations are internalized. We conducted a field experiment to examine ethnic discrimination when applying for internships in German municipalities by unsolicited inquiries. We compared responses in German cities to Turkish, Italian, and German applicants in two periods, and find consistent disadvantages for the Turkish and Italian applicants as well as differences related to gender. Thus, the likelihood for ethnic discrimination rises when applying for positions in public institutions that are not subject to regulations.

Seizing the Opportunity for Automation—How Traffic Density Determines Truck Drivers' Use of Cruise Control

C. Hoffmann, K. Thommes, IEEE Transactions on Human-Machine Systems (2022), pp. 1-11


Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall

S. Letmathe, Y. Feng, A. Uhde, Journal of Risk (2022), 25(2)

In this paper new semiparametric generalized autoregressive conditional heteroscedasticity (GARCH) models with long memory are introduced. A multiplicative decomposition of the volatility into a conditional component and an unconditional component is assumed. The estimation of the latter is carried out by means of a data-driven local polynomial smoother. According to the revised recommendations by the Basel Committee on Banking Supervision to measure market risk in the banks’ trading books, these new semiparametric GARCH models are applied to obtain rolling one-step ahead forecasts for the value-at-risk and expected shortfall (ES) for market risk assets. Standard regulatory traffic-light tests and a newly introduced traffic-light test for the ES are carried out for all models. In addition, model performance is assessed via a recently introduced model selection criterion. The practical relevance of our proposal is demonstrated by a comparative study. Our results indicate that semiparametric long-memory GARCH models are a meaningful substitute for their conventional, parametric counterparts.

Shifting ML value creation mechanisms: A process model of ML value creation

A. Shollo, K. Hopf, T. Thiess, O. Müller, The Journal of Strategic Information Systems (2022), 31(3), 101734


Shortcut Learning in Financial Text Mining: Exposing the Overly Optimistic Performance Estimates of Text Classification Models under Distribution Shift

M. Caron, in: 2022 IEEE International Conference on Big Data (IEEE BigData 2022), IEEE, 2022

In recent years, many cases of deep neural networks failing dramatically when faced with adversarial or real-world examples have been reported. Such failures, which are quite hard to detect, are often related to a generalization problem known as shortcut learning. Yet, with state-of-the-art transformer models now being ubiquitous in financial text mining, one cannot help but wonder how reliable the results conveyed in the ever-growing literature genuinely are. Against this background, we expose, in this work, how vulnerable contemporary financial text mining approaches are to shortcut learning. Focussing on the common learning task of financial sentiment classification, we assess, using two entity-based sampling strategies and our publicly-available dataset, the discrepancies between i.i.d. and o.o.d. performance estimates of four transformer models. Our results reveal that o.o.d. performance estimates are consistently weaker than those of their i.i.d. counterparts, with the error rate increasing by as much as 29.7%, thus, demonstrating how this issue can, when overlooked, lead to misleading evaluations. Moreover, we show how additional preprocessing steps, such as entity removal and vocabulary filtering, can help reduce the effects of shortcut learning by filtering out entity-related linguistic cues.

Since Albert and Whetten: the dissemination of Albert and Whetten’s conceptualization of organizational identity

K. Knorr, F. Hein-Pensel, Management Review Quarterly (2022)

<jats:title>Abstract</jats:title><jats:p>Since the seminal work of Albert and Whetten, the organizational identity concept has become ubiquitous and highly relevant in various fields. This study systematically reviews how Albert and Whetten’s concept of organizational identity has been disseminated in different research areas. It employs quantitative (topic modeling) and qualitative text analysis, as well as a network analysis to examine a sample of 1,041 papers published between 1985 and mid-2022 that cite Albert and Whetten’s seminal work. Using this method of systematic literature analysis, the current study investigates the criteria of the basic definition and hypotheses mentioned in their work that contribute to its increasing significance, and those with the potential to become substantial aspects of future organizational identity research. Accordingly, Albert and Whetten’s conceptualization of organizational identity is often partially adopted in the literature. Thus, this study contributes to organizational identity research by unveiling further research questions on the evolving character of organizational identity, research methodology, and quantitative operationalization, on the basis of Albert and Whetten’s organizational identity conceptualization.</jats:p>

Smart Service für die prädiktive Instandhaltung zentraler Komponenten des Mittelspannungs-Netzes

P. zur Heiden, J. Priefer, D. Beverungen, in: Forum Dienstleistungsmanagement, Springer Fachmedien Wiesbaden, 2022, pp. 435-457


Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments

J.K. Gutt, K. Thommes, Academy of Management Proceedings (2022), 2022(1)


Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments

J.K. Gutt, K. Thommes, Academy of Management Proceedings (2022), 2022(1)


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