@inproceedings{BeckerEggertSaatetal.2013, author = {Becker, J{\"o}rg and Eggert, Mathias and Saat, Jan and Dirding, Philipp}, title = {The Influence of Regulation on Data Warehouse Engineering - Investigating an IT Consulting Case in the Financial Service Industry}, series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.}, booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.}, pages = {1 -- 8}, year = {2013}, language = {en} } @inproceedings{EggertWinkelmannLohmannetal.2013, author = {Eggert, Mathias and Winkelmann, Axel and Lohmann, Patrick and Knackstedt, Ralf}, title = {The Regulatory Influence On Management Information Systems - A Contingency Perspective}, series = {ECIS 2013 Completed Research. 9}, booktitle = {ECIS 2013 Completed Research. 9}, pages = {13 S.}, year = {2013}, language = {en} } @inproceedings{KnackstedtEggertHeddieretal.2013, author = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg}, title = {The Relationship Of Is And Law - The Perspective Of And Implications For IS Research}, series = {ECIS 2013 Completed Research. 18}, booktitle = {ECIS 2013 Completed Research. 18}, pages = {13 S.}, year = {2013}, language = {en} } @inproceedings{KnackstedtEggertHeddieretal.2013, author = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg}, title = {The Relationship of IS and Law - Insights into the German Online Car Registration Case}, series = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems}, booktitle = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems}, pages = {13 S.}, year = {2013}, language = {en} } @article{GoergensGreubelMoosdorf2013, author = {G{\"o}rgens, Stefan and Greubel, Steffen and Moosdorf, Andreas}, title = {How to mobilize 20,000 people: Perspectives on retail and consumer goods}, pages = {52 -- 58}, year = {2013}, language = {en} } @article{GoedhuysJanzMohnen2014, author = {Goedhuys, Micheline and Janz, Norbert and Mohnen, Pierre}, title = {Knowledge-based productivity in "low-tech" industries: evidence from firms in developing countries}, series = {Industrial and corporate change}, volume = {23}, journal = {Industrial and corporate change}, number = {1}, publisher = {Oxford University Press}, address = {Oxford}, issn = {1464-3650 (E-Journal); 0960-6491 (Print)}, doi = {10.1093/icc/dtt006}, pages = {1 -- 23}, year = {2014}, abstract = {Using firm-level data from five developing countries—Brazil, Ecuador, South Africa, Tanzania, and Bangladesh—and three industries—food processing, textiles, and the garments and leather products—this article examines the importance of various sources of knowledge for explaining productivity and formally tests whether sector- or country-specific characteristics dominate these relationships. Knowledge sources driving productivity appear mainly sector specific. Also differences in the level of development affect the effectiveness of knowledge sources. In the food processing sector, firms with higher educated managers are more productive, and in least-developed countries, additionally those with technology licenses and imported machinery and equipment. In the capital-intensive textiles sector, productivity is higher in firms that conduct R\&D. In the garments and leather products sector, higher education of the managers, licensing, and R\&D raise productivity.}, language = {en} } @article{FredebeulKreinSteingroever2014, author = {Fredebeul-Krein, Markus and Steingr{\"o}ver, Markus}, title = {Wholesale broadband access to IPTV in an NGA environment : how to deal with it from a regulatory perspective?}, series = {Telecommunications Policy}, volume = {38}, journal = {Telecommunications Policy}, number = {3}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0308-5961 (Print)}, doi = {doi:10.1016/j.telpol.2013.04.002}, pages = {264 -- 277}, year = {2014}, language = {en} } @article{Tran2014, author = {Tran, Duc Hung}, title = {Multiple corporate governance attributes and the cost of capital - Evidence from Germany}, series = {The British Accounting Review}, volume = {46}, journal = {The British Accounting Review}, number = {2}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0890-8389}, doi = {https://doi.org/10.1016/j.bar.2014.02.003}, pages = {179 -- 197}, year = {2014}, abstract = {This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally.}, language = {en} } @article{Bernecker2014, author = {Bernecker, Andreas}, title = {Do politicians shirk when reelection is certain? Evidence from the German parliament}, series = {European Journal of Political Economy}, volume = {36}, journal = {European Journal of Political Economy}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0176-2680}, doi = {10.1016/j.ejpoleco.2014.07.001}, pages = {55 -- 70}, year = {2014}, abstract = {Does stiffer electoral competition reduce political shirking? For a micro-analysis of this question, I construct a new data set spanning the years 2005 to 2012 covering biographical and political information about German Members of Parliament (MPs), including their attendance rates in voting sessions. For the parliament elected in 2009, I show that indeed opposition party MPs who expect to face a close race in their district show significantly and relevantly lower absence rates in parliament beforehand. MPs of governing parties seem not to react significantly to electoral competition. These results are confirmed by an analysis of the parliament elected in 2005, by several robustness checks, and also by employing an instrumental variable strategy exploiting convenient peculiarities of the German electoral system. The study also shows how MPs elected via party lists react to different levels of electoral competition.}, language = {en} } @article{Bernecker2014, author = {Bernecker, Andreas}, title = {Divided Government and the Adoption of Economic Reforms}, series = {CESifo DICE Report - Journal for Institutional Comparison}, volume = {12}, journal = {CESifo DICE Report - Journal for Institutional Comparison}, number = {4}, publisher = {Ifo Institute for Economic Research}, address = {M{\"u}nchen}, issn = {1612-0663}, pages = {47 -- 52}, year = {2014}, language = {en} } @book{Bernecker2014, author = {Bernecker, Andreas}, title = {Essays in Empirical Political Economics}, pages = {XI, 174 S. : Ill., graph. Darst.}, year = {2014}, language = {en} } @article{SchneiderTran2015, author = {Schneider, Felix and Tran, Duc Hung}, title = {On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS}, series = {Journal of Business Economics}, volume = {85}, journal = {Journal of Business Economics}, number = {9}, publisher = {Springer}, address = {Berlin}, issn = {1861-8928}, doi = {10.1007/s11573-015-0776-2}, pages = {1049 -- 1081}, year = {2015}, language = {en} } @incollection{KrollLudwigs2015, author = {Kroll-Ludwigs, Kathrin}, title = {Art. 5 Rom III-Regulation (choice of applicable law by the parties)}, series = {Rome Regulations : commentary}, booktitle = {Rome Regulations : commentary}, editor = {Calliess, Gralf-Peter}, edition = {2nd ed.}, publisher = {Wolters Kluwer}, isbn = {9789041147547}, year = {2015}, language = {en} } @incollection{KrollLudwigs2015, author = {Kroll-Ludwigs, Kathrin}, title = {Art. 7 Rome III-Regulation (formal validity)}, series = {Rome Regulations : commentary}, booktitle = {Rome Regulations : commentary}, editor = {Colliess, Gralf-Peter}, edition = {2nd ed.}, publisher = {Wolters Kluwer}, isbn = {9789041147547}, year = {2015}, language = {en} } @article{KlettkeHomburgGell2015, author = {Klettke, Tanja and Homburg, Carsten and Gell, Sebastian}, title = {How to measure analyst forecast effort}, series = {European Accounting Review}, volume = {24}, journal = {European Accounting Review}, number = {1}, publisher = {Taylor \& Francis}, address = {London}, issn = {0963-8180}, doi = {10.1080/09638180.2014.909291}, pages = {129 -- 146}, year = {2015}, abstract = {We introduce a new way to measure the forecast effort that analysts devote to their earnings forecasts by measuring the analyst's general effort for all covered firms. While the commonly applied effort measure is based on analyst behaviour for one firm, our measure considers analyst behaviour for all covered firms. Our general effort measure captures additional information about analyst effort and thus can identify accurate forecasts. We emphasise the importance of investigating analyst behaviour in a larger context and argue that analysts who generally devote substantial forecast effort are also likely to devote substantial effort to a specific firm, even if this effort might not be captured by a firm-specific measure. Empirical results reveal that analysts who devote higher general forecast effort issue more accurate forecasts. Additional investigations show that analysts' career prospects improve with higher general forecast effort. Our measure improves on existing methods as it has higher explanatory power regarding differences in forecast accuracy than the commonly applied effort measure. Additionally, it can address research questions that cannot be examined with a firm-specific measure. It provides a simple but comprehensive way to identify accurate analysts.}, language = {en} } @article{Pietsch2015, author = {Pietsch, Wolfram}, title = {Augmenting voice of the customer analysis by analysis of belief}, series = {QFD-Forum}, journal = {QFD-Forum}, number = {30}, issn = {1431-6951}, pages = {1 -- 5}, year = {2015}, language = {en} } @article{BeckerDelfmannDietrichetal.2016, author = {Becker, J{\"o}rg and Delfmann, Patrick and Dietrich, Hanns-Alexander and Steinhorst, Matthias and Eggert, Mathias}, title = {Business Process Compliance Checking — Applying and Evaluating a Generic Pattern Matching Approach for Conceptual Models in the Financial Sector}, series = {Information Systems Frontiers}, volume = {18}, journal = {Information Systems Frontiers}, number = {2}, publisher = {Springer}, address = {Berlin}, issn = {1572-9419}, doi = {10.1007/s10796-014-9529-y}, pages = {359 -- 405}, year = {2016}, abstract = {Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks.}, language = {en} } @article{Bernecker2016, author = {Bernecker, Andreas}, title = {Divided we reform? Evidence from US welfare policies}, series = {Journal of Public Economics}, volume = {142}, journal = {Journal of Public Economics}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0047-2727}, doi = {10.1016/j.jpubeco.2016.08.003}, pages = {24 -- 38}, year = {2016}, abstract = {Divided government is often thought of as causing legislative deadlock. I investigate the link between divided government and economic reforms using a novel data set on welfare reforms in US states between 1978 and 2010. Panel data regressions show that, under divided government, a US state is around 25\% more likely to adopt a welfare reform than under unified government. Several robustness checks confirm this counter-intuitive finding. Case study evidence suggests an explanation based on policy competition between governor, senate, and house.}, language = {en} } @incollection{KrollLudwigs2017, author = {Kroll-Ludwigs, Kathrin}, title = {Names of individuals}, series = {European Encyclopedia of Private International Law}, booktitle = {European Encyclopedia of Private International Law}, publisher = {Edward Elgar Publishing}, address = {Cheltenham, UK}, isbn = {9781782547228}, year = {2017}, language = {en} } @incollection{KrollLudwigs2017, author = {Kroll-Ludwigs, Kathrin}, title = {Small Claims Regulation}, series = {European Encyclopedia of Private International Law}, booktitle = {European Encyclopedia of Private International Law}, publisher = {Edward Elgar Publishing}, address = {Cheltenham, UK}, isbn = {9781782547228}, year = {2017}, language = {en} }