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Auflistung Publikationen im Open Access gefördert durch die UB nach Auflistung nach Fachbereich/Einrichtung "FB 02 - Wirtschaftswissenschaften"
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Item Albert@100 - Special Issue in Honor of Hans Albert(2022) Albert, Max; Kliemt, HartmutItem Algorithmic Fairness in AI(2023) Pfeiffer, Jella; Gutschow, Julia; Haas, Christian; Möslein, Florian; Maspfuhl, Oliver; Borgers, Frederik; Alpsancar, SuzanaItem An Albertian View of Buchanan’s Contractarianism(2022) Brennan, Geoffrey; Kliemt, HartmutItem Are sustainability-linked loans designed to effectively incentivize corporate sustainability? A framework for review(2023) Auzepy, Alix; Bannier, Christina E.; Martin, FabioThis paper analyzes sustainability-linked loans (SLLs), a new category of debt instrument that incorporates environmental, social, and governance (ESG) considerations. Using a large sample of loans issued between 2017 and 2022, we assess the design of SLLs by evaluating their key performance indicators (KPIs) using a comprehensive quality score. Our findings suggest that SLLs only partially rely on KPIs that generate credible sustainability incentives. We document that SLL borrowers do not significantly improve their ESG performance post issuance and show that stock markets are rather indifferent to the issuance of SLLs by EU borrowers, while SLL issuance announcements by US borrowers are met with significantly negative abnormal returns by investors. These findings call into question the beneficial sustainability and signaling effects that borrowers may hope to achieve by issuing ESG-linked debt.Item Cost-effectiveness of Interferon-free therapy for Hepatitis C in Germany - an application of the efficiency frontier approach(2015) Gissel, Christian; Götz, Georg; Mahlich, Jörg; Repp, HolgerBackground:The approval of direct-acting antivirals for Interferon-free treatment revolutionized the therapy of chronic Hepatitis C infection. As of August 2014, two treatment regimens for genotype 1 infection received conditional approval in the European Union: Sofosbuvir and Ribavirin for 24 weeks and Sofosbuvir and Simeprevir with or without Ribavirin for 12 weeks. We aim to analyze the cost-effectiveness of both regimens in Germany. Methods: We set up a Markov model with a lifetime horizon to simulate immediate treatment success and long-term disease progression for treatment-naive patients. The model analyzes both short-term and long-term costs and benefits from the perspective of the German Statutory Health Insurance. We apply the efficiency frontier method, which was suggested by German Institute for Quality and Efficiency in Health Care for cost-effectiveness analysis in Germany. Results: The efficiency frontier is defined by dual therapy and first generation direct-acting antiviral Boceprevir, yielding a maximum of 1,447.69 per additional percentage point of sustained virologic response gained. Even without rebates, Sofosbuvir/Simeprevir is very close with 1,560.13 per additional percentage point. It is both more effective and less expensive than Sofosbuvir/Ribavirin. Conclusions: In addition to higher sustained virologic response rates, new direct-acting antivirals save long-term costs by preventing complications such as liver cirrhosis, hepatocellular carcinoma and ultimately liver transplants, thereby offsetting part of higher drug costs. Our findings are in line with the guidance published by German Society for Gastroenterology, Digestive and Metabolic Diseases, which recommends Sofosbuvir/Simeprevir for Interferon ineligible or intolerant patients.Item Cost-Effectiveness of Voretigene Neparvovec for RPE65-mediated Inherited Retinal Degeneration in Germany(2020) Uhrmann, Matthias Fritz; Lorenz, Birgit; Gissel, ChristianItem COVID-19 pandemic and waiting times in outpatient specialist care in Germany: an empirical analysis(2021) Muschol, Jennifer; Gissel, ChristianItem The Curvilinear Relationship between Age and Emotional Aperture : The Moderating Role of Agreeableness(2017) Faber, Anna; Walter, FrankThe capability to correctly recognize collective emotion expressions (i.e., emotional aperture) is crucial for effective social and work-related interactions. Yet, little remains known about the antecedents of this ability. The present study therefore aims to shed new light onto key aspects that may promote or diminish an individual s emotional aperture. We examine the role of age for this ability in an online sample of 181 participants (with an age range of 18 to 72 years, located in Germany), and we investigate agreeableness as a key contingency factor. Among individuals with lower agreeableness, on the one hand, our results indicate a curvilinear relationship between age and emotional aperture, such that emotional aperture remains at a relatively high level until these individuals middle adulthood (with a slight increase until their late 30s) and declines afterwards. Individuals with higher agreeableness, on the other hand, exhibit relatively high emotional aperture irrespective of their age. Together, these findings offer new insights for the emerging literature on emotional aperture, illustrating that specific demographic and personality characteristics may jointly shape such collective emotion recognition.Item Do credit supply shocks have asymmetric effects?(2023) Finck, David; Rudel, PaulItem Doing Good by Doing Bad: How Tone at the Top and Tone at the Bottom Impact Performance-Improving Noncompliant Behavior(2022) Ewelt-Knauer, Corinna; Schwering, Anja; Winkelmann, SandraItem Education and social support: do migrants benefit as much as natives?(2020) Brandt, Jana; Hagge, Kyra SelinaItem Efficiency in COVID-19 Vaccination Campaigns - A Comparison across Germany’s Federal States(2021) Goetz, Georg; Herold, Daniel; Klotz, Phil-Adrian; Schaefer, Jan ThomasItem Emotions explain differences in the diffusion of true vs. false social media rumors(2021) Pröllochs, Nicolas; Bär, Dominik; Feuerriegel, StefanItem Emotions in online rumor diffusion(2021) Pröllochs, Nicolas; Bär, Dominik; Feuerriegel, StefanItem Evaluating TCFD reporting - A new application of zero-shot analysis to climate-related financial disclosures(2023) Auzepy, Alix; Tönjes, Elena; Lenz, David; Funk, ChristophWe examine climate-related disclosures in a large sample of reports published by banks that officially endorsed the recommendations of the Task Force for Climate-related Financial Disclosures (TCFD). In doing so, we introduce a new application of the zero-shot text classification. By developing a set of fine-grained TCFD labels, we show that zero-shot analysis is a useful tool for classifying climate-related disclosures without further model training. Overall, our findings indicate that corporate climate-related disclosures increased after the launch of the TCFD recommendations and following individual endorsements. However, there are marked differences in the extent of reporting by recommended disclosure topic, suggesting that some recommendations have not yet been fully met. Our findings yield important conclusions for the design of climate-related disclosure frameworks.Item Giuseppe Eusepi (1949–2020)(2022) Brennan, Geoffrey; Kliemt, HartmutItem Grenzbelastungen im Länderfinanzausgleich(2020) Scherf, WolfgangItem How executive incentive design affects risk-taking: a literature review(2023) Kreilkamp, Niklas; Matanovic, Sascha; Schmidt, Maximilian; Wöhrmann, ArntThis paper presents a review of research regarding the effects of monetary executive incentives on risk-taking. More precisely, we investigate executives’ risk-taking (i) in response to the curvature (steepness, convexity, concavity) of the compensation function and (ii) with regard to reference points. Thereby, we refine and update common textbook knowledge. In this vein, we identify essential moderators at the personal, firm, or environmental level that can be used to assess the effectiveness of the incentive scheme in a specific context. Implications for incentive system design in practice and paths for future research are discussed.Item Hurry up! The role of supervisors’ time urgency and self-perceived status for autocratic leadership and subordinates’ well-being(2021) Briker, Roman; Walter, Frank; Cole, Michael S.
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