This dissertation comprises three distinct chapters. The first chapter examines market reactions towards changing the information location of own credit risk (OCR) gains and losses on financial liabilities designated at fair value (FVOL) from net income to other comprehensive income (OCI), as...

This dissertation comprises three distinct chapters. The third chapter examines the capital market effects of standardized voluntary disclosure of industry-specific information in an ex-ante strong information environment, which is the European real estate sector. We compute three proxies...

Purpose: Product modularization and supply chain integration have establishedthemselves as efficient methods for complexity management, but a holistic view oftheir effects has rarely been studied. For this reason, we demonstrate a conceptwhich presents these effects along the product life-cycle...

Purpose: The management of B2B supply chains that involve many stakeholders re-quires traceability processes. Those processes need to be secured. Furthermore, quality traceability data has to be transparently shared among the stakeholders. In order to improve the traceability process, we propose...

Purpose: Due to the large number of intermediaries in logistics networks there is avariety of possible failures, frictions and waste of time and money among the logisticsprocess chain. With the ability to provide data securely in near real-time, liketrack and tracing data of goods to every...

Purpose: While e-commerce in general has been growing rapidly for years, food e-commerce is lagging behind in Germany. The common approach of using traditional logistics systems and fulfilment concepts does not lead to long-term success. Con-sidering this problem, success factors are needed as a...