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Persistent link: https://www.econbiz.de/10010861454
., 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 …
Persistent link: https://www.econbiz.de/10010905415
This Paper empirically investigates the decisions of US publicly traded firms on where to incorporate. We study the features of states that make them attractive to incorporating firms and the characteristics of firms that determine whether they incorporate in or out of their state of location....
Persistent link: https://www.econbiz.de/10005123946
We survey the empirical literature analysing the process of enterprise restructuring in transition economies. The survey provides new insights into the relative effectiveness of different reform policies, and into how this effectiveness varies across regions. We study the effects of...
Persistent link: https://www.econbiz.de/10005504282
,500 company managers questioned over a five-year period between 2001 and 2005. The results indicate that substitution of face …
Persistent link: https://www.econbiz.de/10011071823
To address the information overload issue, we introduce the concept of intrinsic preference for a media of communication (IPMC), in order to better explain media choice at an individual level. We test a model where IPMC is a mediator between introversion/extraversion and the use of professional...
Persistent link: https://www.econbiz.de/10011074115
constraints that act on these processes, leave managers with considerable power to shape their own pay arrangements. Examining the …
Persistent link: https://www.econbiz.de/10005114260
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 …
Persistent link: https://www.econbiz.de/10005662270
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 …
Persistent link: https://www.econbiz.de/10005662350
based on a matching procedure. Only 7% of top-level Czech managers are women and their wages are about 20 percent lower even …
Persistent link: https://www.econbiz.de/10005791532