., 1980). But, there are remarkably fewer studies that investigate the manager’s perceptions of the importance of each role …, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting … second. The second part of this research suggests that management accounting would be perceived by the managers of large …

instrument for addressing the agency problem between managers and shareholders but also as part of the agency problem itself … managers. As a result, managers wield substantial influence over their own pay arrangements, and they have an interest in … reducing the saliency of the amount of their pay and the extent to which that pay is de-coupled from managers’ performance. We …

We provide evidence on the match between firms, managers and incentives using a new survey designed for this purpose … managers are heterogeneous. Following the sources of heterogeneity observed in the data, we assume that firms differ by … than non-family firms. Managers differ in their degree of risk aversion and talent. The entry of firms and managers, the …

based on a matching procedure. Only 7% of top-level Czech managers are women and their wages are about 20 percent lower even …

,500 company managers questioned over a five-year period between 2001 and 2005. The results indicate that substitution of face …

constraints that act on these processes, leave managers with considerable power to shape their own pay arrangements. Examining the …