In this study, we examine the annual reports of the German DAX30 and MDAX com-panies to analyze the level of clawback provision adoption in management compensation con-tracts due to the finalization of ARUG II in Germany. In addition, we investigate the diversi-ty of the trigger events named in...

In this paper, we analyse the effects of reporting frequency on the underlying mechanisms of forming earnings prediction and the investment behaviour of non-professional investors. Using a within-subjects eye-tracking experiment, we disentangle three separate reporting frequency effects---the...

Commitment is a necessary prerequisite for gaining sustainable competitive advantage. By the way of commitment a firm is able to establish mobility barriers for capital bound in specific assets and to protect thereby supernormal profits against competition by entry barriers.(...)

NA

Die vorliegende Arbeit analysiert die Eignung von SAP-Software als Controllinginstrument.

In this experimental study, we compare the influence of risk communication in the form of stories versus statistics on the level of investment in a resilience-promoting activity. We also analyze how this influence interacts with time gap and with an individual's preferences for risk and numbers....

This experimental study analyzes how a key factor, information load, influences decision making in escalation situations, i.e., in situations in which decision makers reinvest further resources in a losing course of action, even when accounting information indicates that the project is...

The Three Lines of Defense Model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance...

This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically...