We investigate how telecommuting affects risk-taking behavior. Most telecommuters — e.g., (mid-level) managers — perform non-repetitive tasks that require decision-making under risk and uncertainty. We conduct an experiment where one half of our participants are instructed to work on a...

Due to agency problems, firms use management control systems to motivate employees to act in the firms' interest. This process includes motivating employees to increase effort as well as aligning risk preferences. Whereas Bonner and Sprinkle (2002) review and discuss research findings regarding...

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Prior research demonstrates that relative performance information affects effort and performance. However, little is known about the qualitative design parameters of these information systems. This study examines, via an experiment, how adding performance category labels to ranks (e.g.,...

Comparable valuation is one of the most widespread valuation techniques in practice. In order to compute a representative comparable for a peer group, three decisions need to be made. A value indicator, a time horizon for the value, and a compression method to aggregate all comparables of a peer...

This study investigates the effects of the psychological mechanisms activated by different proportions of tournament winners on effort. Using a real-effort experiment that allows the evolution of social comparison, which is central to our theory, we show that firms can increase employee effort...

Prior research demonstrates that relative performance information affects effort and performance. However, little is known about the qualitative design parameters of these information systems. This study examines, via an experiment, how adding performance category labels to ranks (e.g.,...

This paper examines the information content of goodwill write-downs under International Accounting Standard (IAS) 36 (Impairment of Assets) and Statement of Financial Accounting Standards (SFAS) No. 142. We investigate whether the informational value depends on the reliability of the news. Using...