@inproceedings{Roetzel2004, author = {R{\"o}tzel, Peter}, title = {Hedonic Prices in the German Market for Mobile Phones}, series = {International Telecommunications Conference in association with the 31st EARIE Annual Conference, Berlin, 2-5 September 2004}, volume = {15}, booktitle = {International Telecommunications Conference in association with the 31st EARIE Annual Conference, Berlin, 2-5 September 2004}, year = {2004}, subject = {Mobilfunkmarkt}, language = {de} } @incollection{PedellRoetzel2018, author = {Pedell, Burkhard and R{\"o}tzel, Peter}, title = {\S 7 Strukturelle Separierung}, series = {Telekommunikationsgesetz}, booktitle = {Telekommunikationsgesetz}, isbn = {978-3-406-62086-7}, year = {2018}, subject = {Deutschland Telekommunikationsgesetz 2004}, language = {de} } @misc{PasckertRoetzel2018, author = {Pasckert, Andreas and R{\"o}tzel, Peter}, title = {"Structure Follows Strategy" - Implikationen und Chancen der SAP S/4HANA-Einf{\"u}hrung f{\"u}r die Unternehmensstrategie}, series = {ROI Manager}, journal = {ROI Manager}, pages = {8-11}, year = {2018}, subject = {SAP S/4HANA}, language = {de} } @inproceedings{HummelRoetzel2018, author = {Hummel, Katrin and R{\"o}tzel, Peter}, title = {Mandating the Disclosure of Substainability Information in Annual Reports - Evidence from the Companies Act 2006 Regulations 2013}, series = {Annual Congress of the European Accounting Association}, booktitle = {Annual Congress of the European Accounting Association}, number = {41}, doi = {10.2139/ssrn.3277478}, year = {2018}, abstract = {This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms' reporting incentives, namely, firms' capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms' annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i.e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms' sustainability disclosure level.}, subject = {Großbritannien, Companies Act 2006}, language = {de} } @inproceedings{RoetzelPedell2019, author = {R{\"o}tzel, Peter and Pedell, Burkhard}, title = {The Effect of Relative Performance Information on Creative Performance and Effort Allocation in a Multi-Task-Enviroment: Evidence from Experimental Research with Creativity-Based Pay and Real-Time Feedback}, series = {ENEAR Conference}, booktitle = {ENEAR Conference}, year = {2019}, subject = {Leistungslohn}, language = {de} } @inproceedings{RoetzelPedell2013, author = {R{\"o}tzel, Peter and Pedell, Burkhard}, title = {Incentive Regulation, Perceived Uncertainty, Investment Behavior, and Coporate Management: Evidence from the German Electricity Sector}, series = {40th EARIE Annual Conference - {\´E}vora, Portugal | 30 August - 1 September 2013}, booktitle = {40th EARIE Annual Conference - {\´E}vora, Portugal | 30 August - 1 September 2013}, year = {2013}, subject = {Elektrizit{\"a}tswirtschaft}, language = {de} } @inproceedings{HummelRoetzel2013, author = {Hummel, Katrin and R{\"o}tzel, Peter}, title = {Why the Boss Matters: On the Superior's Influence on Intrinsic and Extrinsic Motivation in Public Service}, series = {36th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, booktitle = {36th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, year = {2013}, subject = {{\"O}ffentlicher Dienst}, language = {de} } @inproceedings{Roetzel2013, author = {R{\"o}tzel, Peter}, title = {Too Much Truth - The Impact of Strategic Information Load}, series = {36 th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, booktitle = {36 th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, year = {2013}, subject = {Rechnungslegung}, language = {de} } @inproceedings{RoetzelFehrenbacher2018, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {Enterprise Social Media and Control System Design}, series = {41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018}, booktitle = {41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018}, year = {2018}, subject = {Rechnungslegung}, language = {de} } @inproceedings{RoetzelFehrenbacher2018, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {Enterprise Social Media and Control System Design}, series = {Proceedings of AAA 2018 Management Accounting Section Midyear Meeting}, booktitle = {Proceedings of AAA 2018 Management Accounting Section Midyear Meeting}, year = {2018}, subject = {Social Media}, language = {de} } @incollection{PedellRoetzel2018, author = {Pedell, Burkhard and R{\"o}tzel, Peter}, title = {\S 24 Getrennte Rechnungsf{\"u}hrung}, series = {Telekommunikationsgesetz}, booktitle = {Telekommunikationsgesetz}, isbn = {978-3-406-62086-7}, year = {2018}, subject = {Deutschland Telekommunikationsgesetz 2004}, language = {de} } @techreport{VoglRoetzel2021, type = {Working Paper}, author = {Vogl, Markus and R{\"o}tzel, Peter}, title = {Chaoticity Versus Stochasticity in Financial Markets: Are Daily S\&P 500 Return Dynamics Chaotic?}, year = {2021}, abstract = {In this study, we present a combinatory chaos analysis of daily wavelet-filtered (denoised) S\&P 500 returns (2000-2020) compared with respective surrogate datasets, Brownian motion returns and a Lorenz system realisation. We show that the dynamics of the S\&P 500 return series consist of an almost equally divided combination of stochastic and deterministic chaos. The strange attractor of the S\&P 500 return system is graphically displayed via Takens' embedding and by spectral embedding in combination with Laplacian Eigenmaps. For the field of nonlinear and financial chaos research, we present a bibliometric analysis paired with citation network analysis. We critically discuss implications and future prospects.}, subject = {Kreditmarkt}, language = {en} } @inproceedings{FehrenbacherRoetzelChoo2021, author = {Fehrenbacher, Dennis and R{\"o}tzel, Peter and Choo, Kim-Kwang Raymond}, title = {Sentiment Analysis of Cyber-Attack Incident Reports}, series = {ICIS 2021}, volume = {2021}, booktitle = {ICIS 2021}, year = {2021}, abstract = {This article examines sentiment of 12,821 reports on cyber-attacks on firms around the world from 2011 to mid-year 2019. With theworld wide web (www) and associated technologies connecting opinions worldwide, sentiment in the world wide web is an importantperspective to understanding developments in cyber-attacks and the public opinion thereof, because much of the public debate isshared online. Such sentiment can potentially explain developments in regulation and may be indirectly associated with the buildingof defense mechanisms of cyber-victims. Results show that the quantity of reports on cyber-attacks on firms has been increasing,but the sentiment of reports on cyber-attacks has been decreasing. Both trends reflect the increasing severity of the issue and arelikely contributing to regulatory responses. Results also show that the sentiment is conditional to the source that reports the cyber-attack.}, subject = {Cyberattacke}, language = {en} } @techreport{VoglRoetzel2021, type = {Working Paper}, author = {Vogl, Markus and R{\"o}tzel, Peter}, title = {Insights, Trends and Frontiers: A Literature Review on Financial and Risk Modelling in the Information Age (2008-2019)}, year = {2021}, abstract = {This study provides an overview of the model evolution and research trends in the field of financial and risk modelling by applying a bibliometric approach from 2008-2019 and an overall citation network analysis. We present a content analysis of contributing authors, countries, journals, main topics, agreements, disagreements and frontiers within the research community and highlight quantitative features such as implemented models, aggregated model-family combinations and algorithms. Moreover, we describe the data sets employed by researchers. Finally, we discuss insights, such as the main statement, namely the non-existence of a "single-best"-approach as well as the future prospects of our findings.}, subject = {Risikomanagment}, language = {en} }