Research Question/Issue: This paper addresses the effect of having multiple large shareholders on shareholder protection. More specifically, we examine to what extent this effect depends on whether such large shareholders are beneficiary or fiduciary.Research Findings/Insights: Analyzing...

Der strukturelle Wandel am Arbeitsmarkt führt zu veränderten Anforderungen, auf die sich alle Akteure einstellen müssen. Ein entscheidender Faktor dabei ist das Wissen um die Nachfrage nach Arbeitskräften. Wie sich diese Nachfrage generell und in einzelnen Berufshauptgruppen in Hessen...

Purpose – According to Merchant and Van der Stede (2017), top managers use management controls to increase the likelihood that employees will act in the best interests of the organization. Nowadays, increasing numbers of companies expect their employees to perform well simultaneously on...

Accurate cost information is critical to effective decision-making within organizations. Cost computations often rely on subjective judgments by employees regarding the amount of time a particular product or service consumes. We compare the accuracy of two commonly used approaches to eliciting...

It is challenging to design appropriate incentives for ambidextrous work settings in which individuals have to perform well on both exploitative routine tasks and explorative non-routine tasks simultaneously. The present study builds on Hecht et al. (2012) and examines spillovers from...

This study examines the moderating effects of performance measurement systems (PMS), i.e. PMS sophistication (i.e. BSC-like PMS), on the relationships between internal values drivers (internal efficiency, employee commitment, organizational flexibility) and performance outcomes (customer...