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Institut
- Fakultät Wirtschaftswissenschaften (77) (entfernen)
In this dissertation, the author focuses on the link between (internal) corporate governance structures and processes and firms financial reporting quality. Specifically, the dissertation aims to provide insights into the following general research question: What is the effect of different corporate governance stakeholders on the financial reporting quality of a firm? The author provides insights into this question through three different articles. Paper #1 explores the relationship between family firm status and earnings management and synthesizes and explains previous research findings with the help of meta-analytic methods that are still uncommon in financial accounting research. The authors find a negative relationship between family firms and earnings management on average across 37 primary studies (and 305 effect sizes in total). Furthermore, they show that the considerable variation in size and direction of primary effect sizes can be explained by researchers choice of study design, earnings management proxy and different institutional settings. The second paper explores institutional owners as a different set of shareholders and their impact on financial reporting quality. The study enables the authors to compare the results against the backdrop of the previous chapter and to see different rationales that managers in institutionally-owned companies might have to engage in earnings management. Here, the authors study 511 effect sizes from a total of 87 primary studies and find that the average effect is slightly negative, meaning institutional owners on average can get more transparent earnings figures from the companies they invest in. Similar to the work they did on family firms, they find considerable heterogeneity between results from primary studies. Specifically, their multivariate meta-regression models can explain 26% of the variability in effect sizes, mainly attributable to study design choices. The third paper is concerned with managers and how managerial personality drives the propensity to engage in fraudulent accounting activities. The author uses a primary sample of 956 professionals, who work in accounting and finance departments, and ask them to rate their immediate superior on dark triad personality traits, as well as common actions taken by management to obscure and manipulate earnings figures. He finds that managers with high ratings for dark triad personality traits engage to a greater extent in fraudulent accounting practices, than managers scoring low on the dark triad scale. Moreover, the author can show that traditional risk management mechanisms, like internal audit departments, are only partially effective. Specifically, he finds that only internal audit departments that are fully staffed by external personnel can curb the adverse effect of dark triad managers on financial reporting quality. This suggests that managers with dark personalities can take advantage of mixed or entirely in-house internal audit departments. Overall, this dissertation contributes significantly to both literature streams of corporate governance and financial reporting quality. This work can explain a significant degree of heterogeneity in previous findings on the link between different kinds of ownership and earnings management. Further, it stresses that the considerable variation in current findings is not mainly attributable to cross-country differences, as previously suggested, but in no small part attributable to study design features. Finally, the author can provide additional evidence on current research linking executive personality traits and financial reporting practices.
In this cumulative thesis, the author presents four manuscripts and two appendixes. In the manuscripts he discusses mindsets and their relation to the effectiveness of negotiation training. His general claim is that mindsets promise to be relevant for training effectiveness. Still, more research needs to be done and chapter 3 presents the Scale for the Integrative Mindset of Negotiators (SIM) that can be used for some of that research. In the appendixes, the author presents two negotiation training exercises. The first addresses an international refugee policy summit and the second a negotiation over the sale of a large solar pv park in Thailand.
Corporate irresponsibility is often the result of intentionally irresponsible strategies, decisions, or actions, which negatively affect an identifiable stakeholder or environment. For instance, these range from the violation of the human rights and labor standards to environmental damages. Organizations enacting irresponsible practices rely on different factors upon multiple levels (field, organizational, individual) and its interrelations as well as processes evolving within the organization leading to such behavior. However, reasons for the occurrence of and explanations for corporate irresponsibility so far have been limited, leaving a fragmented understanding of this phenomenon. This dissertation helps to improve the understanding and explanation of corporate irresponsibility by identifying driving patterns of corporate irresponsibility and showing how the interactions across multiple levels add to this phenomenon. Chapter 1 provides an overview of the topic of corporate irresponsibility, the theoretical approaches of this dissertation and an introduction to the chapters. The second chapter offers a review and analysis of the corporate irresponsibility literature. The chapter presents a variance model outlining the concept, antecedents, moderators and outcomes of recent corporate irresponsibility literature as well as the different factors across levels (field, organizational, individual). Chapter 2 offers a critical analysis of what we know by referring to current literature and offers insights on what we don't know by deriving main implications for future research on corporate irresponsibility. Chapter 3 enlarges the understanding of corporate irresponsibility introducing a process approach to explain how corporate irresponsibility evolves over time and under which conditions. Based on a qualitative meta-analysis findings converge around two distinct process paths of corporate irresponsibility, the opportunistic-proactive, and, the emerging-reactive, subdivided into three phases. Chapter 3 sheds different lights upon the phases of corporate irresponsibility and its underlying mechanisms. The final chapter 4 focuses on different underlying mechanisms driving the final downfall or demise of organizations, organizational failure. Chapter 4 offers an alternative explanation to the competing extremism and inertia mechanisms driving organizational failure in recent studies by suggesting that these explanations are rather complementary. In addition, chapter 4 enlarges the explanation of organizational failure identifying the role of conflict mechanisms and its interplay with rigidity mechanisms. In sum, this dissertation contributes to a better understanding of what causes and increases corporate irresponsibility, and a better explanation of how and why corporate irresponsibility and organizational failure emerges, develops, grows or terminates over time.
The concept of empowerment has gained considerable attention in the field of international development. Institutions such as the World Bank and the United Nations invest considerable funds and efforts trying to facilitate empowerment in developing countries. Thus, empowerment becomes important when people need to take action and be innovative in overcoming scarcity and fighting against poverty. Research shows the positive effects of empowerment on entrepreneurship-related behavior and outcomes such as proactive behavior, goal achievement, and innovation. Yet, there is a dearth of research addressing the phenomenon of empowerment in entrepreneurship. This dissertation aims to contribute to the understanding of the role of empowerment in entrepreneurship and its effects. Particularly, this dissertation targets the interplay between empowerment and entrepreneurship in the context of developing countries. Chapter 1 provides a general overview of the different topics of this dissertation. Chapter 2, introduces the construct of psychological empowerment at work as the theoretical foundation to advocate for the importance of empowerment in entrepreneurship. The chapter takes initial steps in drawing the rationale and identifying empirical evidence for the relationship between empowerment and entrepreneurial behavior and outcomes. Specifically, the chapter links the components of psychological empowerment to concrete action characteristics in entrepreneurship such as effectuation and experimentation. Chapter 3 establishes a first empirical link between empowerment and entrepreneurship. The chapter provides the construct of entrepreneurial empowerment and develops a multidimensional measure to measure its dimensions. By means of a nomological network, the chapter reveals the relations of entrepreneurial empowerment with relevant constructs and outcomes derived from entrepreneurship and empowerment research such as innovation, self-reliance, and decision-making. Chapter 4 posits entrepreneurship training, particularly personal initiative training and business literacy training, as effective means to facilitate entrepreneurial empowerment and its effect on business performance. The chapter uncovers the mechanisms accounting for the relationship between entrepreneurship training and entrepreneurial empowerment. Chapter 5 provides general theoretical and practical contributions and finishes with a general conclusion.
This dissertation analyses external appointees and successions on boards and consists of three papers which are all empirical in nature. It provides insights into the present literature from a meta-perspective, enlarges the understanding of external successions to German executive bank boards and extends the rare number of studies on the internal supervisory bodies of bank institutions. The first paper highlights the existing literature: conducting a literature search process, the paper aggregates 102 empirical results from 28 journal articles and working papers published between 1990 and 2017. The meta-analysis focuses on how researchers address the build-in issue that outsiders are not randomly assigned to firms. The results reveal that the relationship of outside successions and performance varies significantly with the methodological characteristics of the original studies. The following two papers concentrate on successions in banking institutions. More specifically, the second study examines the appointments of executive directors external to the bank and the consequences of that appointment on bank performance. The study addresses in particular alternative explanations, i.e. outside selection and/or joint endogeneity, while examining external executive appointments and their consequences on bank performance. The second empirical paper lend significant support to the view that some outsiders are better predisposed to helping the bank turn around poor performance and that the selected proxies of managerial ability, which are based on the historical return on assets and risk-return efficiency measured at outsiders' former banks, are able to identify such good outsiders. Finally, the third paper considers the link between the executive and the supervisory board. The study points to the conclusion that newly appointed executives to the supervisory board differ from their non-appointed counterparts with a particular set of experiences. The study provides evidence for the view that the pre-appointment financial situation, measured by several proxies of bank risk and performance, has significant influence on the decision to appoint such an experienced member to the supervisory board. This dissertation is framed by an introduction and concluding chapter where the author reflects on the research questions of her empirical studies, summarizes the results and identifies some possibilities for future research.
Online marketing, especially Paid Search Advertising, has become one of the most important paid media channels for companies to sell their products and services online. Despite being under intensive examination by a number of researchers for several years, this topic still offers interesting opportunities to contribute to the community, particularly because of its large economic impact and practical relevance as well as the detailed and widely unfiltered view of consumer behavior that such marketing offers. To provide answers to some of the important questions from advertisers in this context, the author present four papers in his thesis, in which he extends previous works on optimization topics such as click and conversion prediction. He applies and extends methods from other fields of research to specific problems in Paid Search. After a short introduction, the dissertation starts with a paper in which the authors illustrates a new method that helps advertisers to predict conversion probabilities in Paid Search using sparse keyword-level data. They address one of the central problems in Paid search advertising, which is optimizing own investments in this channel by placing bids in keyword auctions. In many cases, evaluations and decisions are made with extremely sparse data, although anecdotal evidence suggests that online marketing is a typical "Big Data" topic. In the developed algorithm presented in this paper, the authors use information such as the average time that users spend on the advertiser's website and bounce rates for every given keyword. This previously unused data set is shared between all keywords and used as prior knowledge in the proposed model. A modified version of this algorithm is now the core prediction engine in a productive Paid Search Bid Optimization System that calculates and places millions of bids every day for some of the most recognized retailers and service providers in the German market. Next, the author illustrates the development of a non-reactive experimental method for A/B testing of Paid Search Advertising activities. In that paper, the authors provide an answer to the question of whether and under what circumstances it makes economic sense for brand owners to pay for Paid Search ads for their own brand keywords in Google AdWords auctions. Finally, the author presents two consecutive papers with the same theoretical foundation in which he applies Bayesian methods to evaluate the impact of specific text features in Paid Search Advertisements.
Das Ziel der vorliegenden Arbeit ist es, die Zusammenhänge zwischen der erlebten Aktiviertheit und Indikatoren der Hirnstromaktivität unter der Berücksichtigung der Persönlichkeitsfaktoren Extraversion und Neurotizismus zu untersuchen. Besondere Aufmerksamkeit wird dabei auf die Erfassung der erlebten Aktiviertheit gerichtet. Als theoretische Basis bietet sich H. Eysencks Arousal-Theorie an, die eine Brücke von den Persönlichkeitsfaktoren Extraversion und Neurotizismus zur Hirnaktivität schlägt. Es wird ein Modell der übergeordneten Aktiviertheit vorgeschlagen, das die allgemeine Aktiviertheit als ein übergeordnetes Konstrukt beschreibt, welches durch die drei Faktoren erlebte Aktiviertheit, Hirnstromaktivität und Persönlichkeitseigenschaften repräsentiert wird. Die Hirnstromaktivität beschreibt die physiologische Seite, während die erlebte Aktiviertheit die psychometrische Seite der allgemeinen Aktiviertheit darstellt. Die Wirkung der Extraversion und des Neurotizismus auf die Aktiviertheit beeinflusst das Verhalten. Alle drei Faktoren hängen miteinander zusammen. In den hier berichteten Experimenten wurden die Persönlichkeitsfaktoren mit dem NEO-FFI nach Costa und McCrae (1989) und die erlebte Aktiviertheit mit der Kategorien- Unterteilungsskala (Heller, 1981) erfasst. Zur Beschreibung der Hirnstromaktivität wurden sowohl die insgesamt gemessene Hirnstromaktivität als auch die Aktivität in unterschiedlichen Frequenzbändern ausgewertet. In der ersten Studie wurden Probanden drei unterschiedlich beanspruchenden Situationen ausgesetzt. Es wurde festgestellt, dass die Hirnstromaktivität und die erlebte Aktiviertheit, wie angenommen, in einem negativen Zusammenhang miteinander stehen. Die Extraversion und der Neurotizismus zeigten keine Zusammenhänge mit den anderen Faktoren. In der zweiten Studie wurden die Probanden in vier unterschiedlich beanspruchenden Situationen untersucht. Zwischen den drei Faktoren konnten die angenommenen Zusammenhänge nicht bestätigt werden. Die Ergebnisse der beiden Studien können das vorgeschlagene Modell der übergeordneten Aktiviertheit nicht stützen. Zwar wurde in der ersten Studie ein postulierter Zusammenhang zwischen der erlebten Aktiviertheit und Hirnstromaktivität beobachtet, in der zweiten Studie konnte dieser jedoch nicht bestätigt werden. Die Persönlichkeitsdimensionen Extraversion und Neurotizismus zeigten in beiden Studien nicht die angenommenen Zusammenhänge mit den anderen Faktoren. Die über unterschiedlichen Hirnregionen abgeleitete Hirnstromaktivität aus der ersten und zweiten Studie wurde anschließend getrennt explorativ betrachtet. Das Ziel der explorativen Untersuchung war es, in den einzelnen Hirnregionen spezifische Muster zwischen den drei Faktoren zu finden, die in den über die gesamte Kopfoberfläche zusammengefassten Daten nicht ersichtlich waren. Diese Analyse sollte Hinweise für weitere, tiefergehende Experimente zur Aktiviertheit geben. Die explorative Betrachtung der Datensätze aus der ersten Studie zeigte, dass die Mehrheit der über unterschiedlichen Hirnarealen gewonnenen Daten konform mit den über die gesamte Kopfoberfläche erhobenen Ergebnissen sind. Zwei Hirnregionen (midtemporal und okzipital) fielen jedoch wiederholt auf. Die explorative Betrachtung der zweiten Studie ergab, dass sich die EEG-Aktivität über vier Hirnregionen (lateral frontal, midtemporal, posterior temporal, okzipital) von den über die gesamte Kopfoberfläche berechneten Daten unterscheiden. Da die midtemporalen und okzipitalen Hirnregionen sich bereits in der ersten explorativen Untersuchung von den Ergebnissen zu anderen Hirnregionen unterschieden, sollten sie in weiteren Untersuchungen zur allgemeinen Aktiviertheit besonders berücksichtigt werden.
Internet- and mobile technologies are increasingly used to deliver mental health care. E-Mental Health is promising for the prevention and treatment of mental disorders. However, while E-Mental Health was shown to be an effective treatment tool, fewer studies investigated the prevention of mental health problems with E-Mental Health approaches. In a series of three studies, this dissertation examines internet- and mobile-based approaches for the early monitoring and supporting of mental health. First, a pilot study investigates the use of smartphone data as collected by daily self-reports and sensor information for the self-monitoring of bipolar disorder symptoms. It was found that some, but not all smartphone measurements predicted clinical symptoms of mania and depression, indicating that smartphones could be used as an earlywarning system for patients with bipolar disorder. Second, a randomized controlled trial evaluates the effectiveness of an internet-based intervention among persons with depression and sickness absence. The intervention was found to be effective in reducing depressive symptoms compared to a control group, suggesting that the internet can provide effective support for people with sickness absence due to depression. Third, a study protocol proposes to combine self-monitoring with a mobile intervention to support mental health in daily life. Supportive self-monitoring will be evaluated in a fully mobile randomized controlled trial among a sample of smartphone users with psychological distress. If supportive self-monitoring on the basis of a smartphone application is effective, it could be widely distributed to monitor and support mental health on a population level. Finally, the contribution of the presented studies to current research topics in E-Mental Health is discussed.