TY - BOOK A1 - Gell, Sebastian T1 - Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy N2 - ​Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy? Y1 - 2012 SN - 978-3-8349-3936-4 SN - 978-3-8349-3937-1 U6 - https://doi.org/10.1007/978-3-8349-3937-1 N1 - Titel in der Buchreihe: Quantitatives Controlling PB - Springer Gabler CY - Wiesbaden ER - TY - JOUR A1 - Klettke, Tanja A1 - Homburg, Carsten A1 - Gell, Sebastian T1 - How to measure analyst forecast effort JF - European Accounting Review N2 - 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. Y1 - 2015 U6 - https://doi.org/10.1080/09638180.2014.909291 SN - 0963-8180 VL - 24 IS - 1 SP - 129 EP - 146 PB - Taylor & Francis CY - London ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - The Constitutional Court as Driver of Reforms in German Family Law JF - International Survey of Family Law Y1 - 2018 SP - 217 EP - 234 ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - Strengthening Children's Rights in German Family Law JF - The International Survey of Family Law Y1 - 2018 SP - 119 EP - 136 ER - TY - JOUR A1 - Kroll-Ludwigs, Kathrin T1 - The Reform of German Maintenance Law JF - The International Survey of Family Law Y1 - 2018 SP - 85 EP - 100 ER - TY - JOUR A1 - Schneider, Felix A1 - Tran, Duc Hung T1 - On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS JF - Journal of Business Economics Y1 - 2018 U6 - https://doi.org/10.1007/s11573-015-0776-2 SN - 1861-8928 VL - 85 IS - 9 SP - 1049 EP - 1081 PB - Springer CY - Berlin ER - TY - JOUR A1 - Tran, Duc Hung T1 - Multiple corporate governance attributes and the cost of capital – Evidence from Germany JF - The British Accounting Review N2 - 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. Y1 - 2018 U6 - https://doi.org/https://doi.org/10.1016/j.bar.2014.02.003 SN - 0890-8389 VL - 46 IS - 2 SP - 179 EP - 197 PB - Elsevier CY - Amsterdam ER - TY - CHAP A1 - Kroll-Ludwigs, Kathrin ED - Boele-Woelki, Katharina T1 - Unification of Conflict of Laws in Europe. Matrimonial Property Regimes T2 - European Challenges in Contemporary Family Law Y1 - 2008 SN - 978-90-5095-692-5 SP - 379 EP - 393 PB - Intersentia CY - Antwerpen ER - TY - JOUR A1 - Emhardt, Selina N. A1 - Jarodzka, Halszka A1 - Brand-Gruwel, Saskia A1 - Drumm, Christian A1 - Niehorster, Diederick C. A1 - van Gog, Tamara T1 - What is my teacher talking about? Effects of displaying the teacher’s gaze and mouse cursor cues in video lectures on students’ learning JF - Journal of Cognitive Psychology N2 - Eye movement modelling examples (EMME) are instructional videos that display a teacher’s eye movements as “gaze cursor” (e.g. a moving dot) superimposed on the learning task. This study investigated if previous findings on the beneficial effects of EMME would extend to online lecture videos and compared the effects of displaying the teacher’s gaze cursor with displaying the more traditional mouse cursor as a tool to guide learners’ attention. Novices (N = 124) studied a pre-recorded video lecture on how to model business processes in a 2 (mouse cursor absent/present) × 2 (gaze cursor absent/present) between-subjects design. Unexpectedly, we did not find significant effects of the presence of gaze or mouse cursors on mental effort and learning. However, participants who watched videos with the gaze cursor found it easier to follow the teacher. Overall, participants responded positively to the gaze cursor, especially when the mouse cursor was not displayed in the video. KW - Instructional design KW - eye movement modelling examples KW - video learning Y1 - 2022 U6 - https://doi.org/10.1080/20445911.2022.2080831 SN - 2044-5911 SP - 1 EP - 19 PB - Routledge, Taylor & Francis Group CY - Abingdon ER - TY - JOUR A1 - Herzwurm, Georg A1 - Krams, Benedikt A1 - Pietsch, Wolfram A1 - Schockert, Sixten T1 - Report from the 3rd international workshop on requirements prioritization for customer oriented software development (RePriCo’12) JF - ACM SIGSOFT Software Engineering Notes N2 - Prioritization is an essential task within requirements engineering to cope with complexity and to establish focus properly. The 3rd Workshop on Requirements Prioritization for customer oriented Software Development (RePriCo’12) focused on requirements prioritization and adjacent themes in the context of customer oriented development of bespoke and standard software. Five submissions have been accepted for the proceedings and for presentation. The report summarizes and points out key findings. KW - Requirements relations KW - Discourse ethics KW - Tool support KW - Consensus KW - Requirements prioritization Y1 - 2012 U6 - https://doi.org/10.1145/2237796.2237817 SN - 0163-5948 VL - 37 IS - 4 SP - 32 EP - 34 PB - Association for Computing Machinery CY - New York ER - TY - CHAP A1 - Freyer, Nils A1 - Kempt, Hendrik ED - Bhakuni, Himani ED - Miotto, Lucas T1 - AI-DSS in healthcare and their power over health-insecure collectives T2 - Justice in global health N2 - AI-based systems are nearing ubiquity not only in everyday low-stakes activities but also in medical procedures. To protect patients and physicians alike, explainability requirements have been proposed for the operation of AI-based decision support systems (AI-DSS), which adds hurdles to the productive use of AI in clinical contexts. This raises two questions: Who decides these requirements? And how should access to AI-DSS be provided to communities that reject these standards (particularly when such communities are expert-scarce)? This chapter investigates a dilemma that emerges from the implementation of global AI governance. While rejecting global AI governance limits the ability to help communities in need, global AI governance risks undermining and subjecting health-insecure communities to the force of the neo-colonial world order. For this, this chapter first surveys the current landscape of AI governance and introduces the approach of relational egalitarianism as key to (global health) justice. To discuss the two horns of the referred dilemma, the core power imbalances faced by health-insecure collectives (HICs) are examined. The chapter argues that only strong demands of a dual strategy towards health-secure collectives can both remedy the immediate needs of HICs and enable them to become healthcare independent. Y1 - 2023 SN - 9781003399933 U6 - https://doi.org/10.4324/9781003399933-4 SP - 38 EP - 55 PB - Routledge CY - London ER - TY - CHAP A1 - Kohl, Philipp A1 - Freyer, Nils A1 - Krämer, Yoka A1 - Werth, Henri A1 - Wolf, Steffen A1 - Kraft, Bodo A1 - Meinecke, Matthias A1 - Zündorf, Albert ED - Conte, Donatello ED - Fred, Ana ED - Gusikhin, Oleg ED - Sansone, Carlo T1 - ALE: a simulation-based active learning evaluation framework for the parameter-driven comparison of query strategies for NLP T2 - Deep Learning Theory and Applications N2 - Supervised machine learning and deep learning require a large amount of labeled data, which data scientists obtain in a manual, and time-consuming annotation process. To mitigate this challenge, Active Learning (AL) proposes promising data points to annotators they annotate next instead of a subsequent or random sample. This method is supposed to save annotation effort while maintaining model performance. However, practitioners face many AL strategies for different tasks and need an empirical basis to choose between them. Surveys categorize AL strategies into taxonomies without performance indications. Presentations of novel AL strategies compare the performance to a small subset of strategies. Our contribution addresses the empirical basis by introducing a reproducible active learning evaluation (ALE) framework for the comparative evaluation of AL strategies in NLP. The framework allows the implementation of AL strategies with low effort and a fair data-driven comparison through defining and tracking experiment parameters (e.g., initial dataset size, number of data points per query step, and the budget). ALE helps practitioners to make more informed decisions, and researchers can focus on developing new, effective AL strategies and deriving best practices for specific use cases. With best practices, practitioners can lower their annotation costs. We present a case study to illustrate how to use the framework. KW - Active learning KW - Query learning KW - Natural language processing KW - Deep learning KW - Reproducible research Y1 - 2023 SN - 978-3-031-39058-6 (Print) SN - 978-3-031-39059-3 (Online) U6 - https://doi.org/10.1007/978-3-031-39059-3_16 N1 - 4th International Conference, DeLTA 2023, Rome, Italy, July 13–14, 2023. SP - 235 EP - 253 PB - Springer CY - Cham ER - TY - JOUR A1 - Kempt, Hendrik A1 - Freyer, Nils A1 - Nagel, Saskia K. T1 - Justice and the normative standards of explainability in healthcare JF - Philosophy & Technology N2 - Providing healthcare services frequently involves cognitively demanding tasks, including diagnoses and analyses as well as complex decisions about treatments and therapy. From a global perspective, ethically significant inequalities exist between regions where the expert knowledge required for these tasks is scarce or abundant. One possible strategy to diminish such inequalities and increase healthcare opportunities in expert-scarce settings is to provide healthcare solutions involving digital technologies that do not necessarily require the presence of a human expert, e.g., in the form of artificial intelligent decision-support systems (AI-DSS). Such algorithmic decision-making, however, is mostly developed in resource- and expert-abundant settings to support healthcare experts in their work. As a practical consequence, the normative standards and requirements for such algorithmic decision-making in healthcare require the technology to be at least as explainable as the decisions made by the experts themselves. The goal of providing healthcare in settings where resources and expertise are scarce might come with a normative pull to lower the normative standards of using digital technologies in order to provide at least some healthcare in the first place. We scrutinize this tendency to lower standards in particular settings from a normative perspective, distinguish between different types of absolute and relative, local and global standards of explainability, and conclude by defending an ambitious and practicable standard of local relative explainability. KW - Clinical decision support systems KW - Justice KW - Medical AI KW - Explainability KW - Normative standards Y1 - 2022 U6 - https://doi.org/10.1007/s13347-022-00598-0 VL - 35 IS - Article number: 100 SP - 1 EP - 19 PB - Springer Nature CY - Berlin ER - TY - CHAP A1 - Freyer, Nils A1 - Thewes, Dustin A1 - Meinecke, Matthias ED - Gusikhin, Oleg ED - Hammoudi, Slimane ED - Cuzzocrea, Alfredo T1 - GUIDO: a hybrid approach to guideline discovery & ordering from natural language texts T2 - Proceedings of the 12th International Conference on Data Science, Technology and Applications DATA - Volume 1 N2 - Extracting workflow nets from textual descriptions can be used to simplify guidelines or formalize textual descriptions of formal processes like business processes and algorithms. The task of manually extracting processes, however, requires domain expertise and effort. While automatic process model extraction is desirable, annotating texts with formalized process models is expensive. Therefore, there are only a few machine-learning-based extraction approaches. Rule-based approaches, in turn, require domain specificity to work well and can rarely distinguish relevant and irrelevant information in textual descriptions. In this paper, we present GUIDO, a hybrid approach to the process model extraction task that first, classifies sentences regarding their relevance to the process model, using a BERT-based sentence classifier, and second, extracts a process model from the sentences classified as relevant, using dependency parsing. The presented approach achieves significantly better resul ts than a pure rule-based approach. GUIDO achieves an average behavioral similarity score of 0.93. Still, in comparison to purely machine-learning-based approaches, the annotation costs stay low. KW - Natural Language Processing KW - Text Mining KW - Process Model Extraction KW - Business Process Intelligence Y1 - 2023 SN - 978-989-758-664-4 U6 - https://doi.org/10.5220/0012084400003541 SN - 2184-285X N1 - 12th International Conference on Data Science, Technology and Applications, July 11-13, 2023, in Rome, Italy. SP - 335 EP - 342 ER - TY - JOUR A1 - Bruksle, Ieva A1 - Chwallek, Constanze A1 - Krastina, Anzelika T1 - Strengthening sustainability in entrepreneurship education - implications for shifting entrepreneurial thinking towards sustainability at universities JF - ACTA PROSPERITATIS N2 - By developing innovative solutions to social and environmental problems, sustainable ventures carry greatpotential. Entrepreneurship which focuses especially on new venture creation can be developed through education anduniversities, in particular, are called upon to provide an impetus for social change. But social innovations are associatedwith certain hurdles, which are related to the multi-dimensionality, i.e. the tension between creating social,environmental and economic value and dealing with a multiplicity of stakeholders. The already complex field ofentrepreneurship education has to face these challenges. This paper, therefore, aims to identify starting points for theintegration of sustainability into entrepreneurship education. To pursue this goal experiences from three differentproject initiatives between the partner universities: Lapland University of Applied Sciences, FH Aachen University ofApplied Sciences and Turiba University are reflected and findings are systematically condensed into recommendationsfor education on sustainable entrepreneurship. KW - climate change KW - entrepreneurship education KW - Finland KW - Germany KW - Latvia Y1 - 2023 U6 - https://doi.org/10.37804/1691-6077-2023-14-37-48 SN - 1691-6077 VL - 14 IS - 1 SP - 37 EP - 48 PB - Sciendo ER - TY - JOUR A1 - Chwallek, Constanze A1 - Nawrath, Lara A1 - Krastina, Anzelika A1 - Bruksle, Ieva T1 - Supportive research on sustainable entrepreneurship and business practices JF - SECA Sustainable Entrepreneurship for Climate Action Y1 - 2024 SN - 978-952-316-514-4 (pdf) SN - 2954-1654 (on-line publication) IS - 3 PB - Lapland University of Applied Sciences Ltd CY - Rovaniemi ER - TY - CHAP A1 - Eggert, Mathias T1 - Big Data Research - How to Structure the Changes of the Past Decade? T2 - The Art of Structuring N2 - In the past decade, many IS researchers focused on researching the phenomenon of Big Data. At the same time, the relevance of data protection gets more attention than ever before. In particular, since the enactment of the European General Data Protection Regulation in May 2018 Information Systems research should provide answers for protecting personal data. The article at hand presents a structuring framework for Big Data research outcome and the consideration of data protection. IS Researchers might use the framework in order to structure Big Data literature and to identify research gaps that should be addressed in the future. Y1 - 2019 SN - 978-3-030-06234-7 U6 - https://doi.org/10.1007/978-3-030-06234-7_26 SP - 271 EP - 281 PB - Springer CY - Cham ER - TY - CHAP A1 - Diekmann, Julian A1 - Eggert, Mathias T1 - Is a Progressive Web App an Alternative for Native App Development? T2 - 3. Wissenschaftsforum: Digitale Transformation (WiFo21) (Lecture Notes in Informatics ; P-319) N2 - The existence of several mobile operating systems, such as Android and iOS, is a challenge for developers because the individual platforms are not compatible with each other and require separate app developments. For this reason, cross-platform approaches have become popular but lack in cloning the native behavior of the different operating systems. Out of the plenty cross-platform approaches, the progressive web app (PWA) approach is perceived as promising but needs further investigation. Therefore, the paper at hand aims at investigating whether PWAs are a suitable alternative for native apps by developing a PWA clone of an existing app. Two surveys are conducted in which potential users test and evaluate the PWA prototype with regard to its usability. The survey results indicate that PWAs have great potential, but cannot be treated as a general alternative to native apps. For guiding developers when and how to use PWAs, four design guidelines for the development of PWA-based apps are derived based on the results. KW - Progressive Web App KW - PWA KW - Cross-platform KW - Evaluation KW - Mobile web Y1 - 2021 SN - 978-3-88579-713-5 SP - 35 EP - 48 PB - Gesellschaft für Informatik CY - Darmstadt ER - TY - CHAP A1 - Becker, Jörg A1 - Bergener, Philipp A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Weiss, Burkhard T1 - Supporting Business Process Compliance in Financial Institutions - A Model-Driven Approach T2 - Proceedings of the 10th International Conference on Wirtschaftsinformatik : 16 - 18 February 2011, Zurich, Switzerland Y1 - 2011 N1 - Wirtschaftsinformatik Proceedings 2011. 75. SP - 355 EP - 364 ER - TY - CHAP A1 - Eggert, Mathias A1 - Kriska, Melina T1 - Gamification for software development processes – relevant affordances and design principles T2 - Proceedings of the 55th Hawaii International Conference on System Sciences N2 - A Gamified Information System (GIS) implements game concepts and elements, such as affordances and game design principles to motivate people. Based on the idea to develop a GIS to increase the motivation of software developers to perform software quality tasks, the research work at hand aims at investigating relevant requirements from that target group. Therefore, 14 interviews with software development experts are conducted and analyzed. According to the results, software developers prefer the affordances points, narrative storytelling in a multiplayer and a round-based setting. Furthermore, six design principles for the development of a GIS are derived. Y1 - 2022 SN - 978-0-9981331-5-7 U6 - https://doi.org/10.24251/HICSS.2022.200 N1 - Hawaii International Conference on System Sciences (HICSS) 2022, 04.01.2022 – 07.01.2022 SP - 1614 EP - 1623 PB - HICSS Publishing CY - Honolulu ER -