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Machine learning models are increasingly used to identify accounting manipulations based on disclosed information. Still, most approaches focus on accuracy, which at the same time leads to a high number of false-positive predictions that practically...

The paper analyzes the development of work motivation of 2,870 atypically employed women and men within temporary employment in Germany along educational levels. While men without apprenticeship show significantly higher motivation than their male...

Data are the foundation of the digital economy, but various challenges regarding managing data assets still exist. One approach to solving these challenges is applying the data-sharing economy principles. Many companies are, however, unsure of the...

Digital tokens have sparked the interest of many businesses as they enable them to attribute value to digital objects and create novel ways for handling these. In the context of the used car trade, creating a unique representation of a car’s...

Fairness opinions are third-party opinions on the financial fairness of transactions for shareholders. They are primarily commissioned by management bodies of targets especially in the case of public takeover bids. The main objectives of this...