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"Ex-ante" Taylor rules
(2008)
This paper addresses the question whether financial market participants apply the framework of Taylor-type rules in their forecasts for the G7 countries. Therefore, we use the Consensus Economic Forecast poll providing us a unique data set of inflation, interest and growth rate forecasts for the time period 1989 - 2007. We provide evidence that Taylor-type rules frameworks are present in forecasts of financial markets. Thus, the paper, uses ex-ante data for the estimation of Taylor rules. This is novel, since so far only ex-post (revised) or real-time data have been applied.
2020 industry insights
(2020)
Customer-centricity, digital development and sustainability are three core aspects of cross-industry culture that will continue to be crucial as companies contend with current challenges and look ahead to longer-term strategic planning beyond COVID-19. Technological advancements, new digitally native brands and changing consumer expectations are driving uncertainty and increased competition, regardless of the industry. By understanding what cross-industry peers are focusing on for future investments and long-term strategies, businesses can stay ahead of change, embrace new opportunities to improve the customer experience and meet sustainability goals to maintain their competitive edge.
A bibliometric analysis of research published in the major accounting journals from 1990-2007
(2011)
Abstract
In this dissertation, I explain how organisational and personal practices transcending the usual business context are consequential to the value creation process. Adopting the perspective that value creation is socially constructed, I show how shareholders and stakeholders draw on shared values and meta-economic resources to co-create value in a dynamic ecosystem. My model demonstrates that practices and interactions in non-traditional business spaces are central rather than peripheral to the value creation process. Through a two-part research study consisting of a historical case analysis and interview-based field work with elements of grounded theorising, I develop an explanatory model of non-profit competition using the salient case of a German cooperative banking group. My practice- and process-based model of relational value creation shows how deliberate and emergent frontline strategy in non-business spaces creates value, thereby broadening the narrow neoclassical focus on product and service ecosystems. Organisational and personal practices often go against the principles of profit maximisation, reproduce shared values, and occur outside business settings. They are consequential to product and service value propositions because they govern personal relationships and interactions among shareholders and stakeholders. In the case of cooperative banks, value creation involves establishing a local ecosystem, building personal relationships, enhancing trust and knowledge within these relationships, and fostering reciprocal behaviour which ultimately leads to value capture (i.e., the exchange and use of products and services). This enhances the holistic understanding of strategy by stressing emergent strategizing in non-business spaces. Moreover, it illustrates a relational notion of competition beyond product-driven innovation and growth.
In many situations, firms have an incentive to charge different prices to different consumers. A price discrimination strategy aims at exploiting differences in consumers' willingness to pay in order to increase the firm's profit. At the same time, consumers often evaluate a purchase transaction with respect to the perceived (un)fairness regarding the terms of the transaction, prices or qualities provided. If consumers are inequity averse to the extent that they care about whether other customers pay a lower relative price per quality, a quality based price discrimination may turn out less profitable than if consumers act selfishly.
The dissertation project analyzes the impact of consumer social preferences on the implementation of different pricing strategies in monopolistic and duopolistic markets. It accounts for asymmetrically distributed information about product quality and emphasizes the optimal signaling strategies in a monopoly. Additionally, quality-based price discrimination is identified as the optimal strategy to eliminate potential competition under perfect information. In the context of third-degree price discrimination, the effect of inequity aversion on quality choices is analyzed.