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Contrary to previous literature we hypothesize that labor's interest may well – like that of shareholders – aim at securing the long-run survival of the firm. Consequently, employee representatives on the supervisory board could well have an interest in increasing incentive-based...
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managers and thus possibly making China's listed firms less effective in solving the agency problem. As such, ownership … restructuring may be needed for China to successfully transform its SOEs to efficient modernized corporations and reform its overall …
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The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision … different behavioral channels. In particular, managers make use of the information provided by placing higher-margin products …
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Using German establishment data, we show that the relationship between intensity of performance pay and intensity of applicant screening depends on the nature of production. In establishments with increased multitasking, performance pay is positively associated with applicant screening. By...
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bonuses under a Management-by-Objectives (MBO) incentive scheme. Six years of personnel data of 177 managers in a German …
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