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Managerial performance evaluation and organizational form

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary Accounting Research 40 (2023) 3, pp. 1760-1794

We study the relative efficiency of centralized versus decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk‐averse agents under moral hazard. Decentralization and performance evaluation are complementary...

Persistent link: https://www.econbiz.de/10014504519

Performance measurement, compensation schemes, and the allocation of interdependence effects

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Operations research proceedings 2008 : selected papers …, (pp. 15-20). 2009

Persistent link: https://www.econbiz.de/10003840522

Managerial Performance Evaluation and Organizational Form

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - 2023

We study the relative efficiency of centralized vs. decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk-averse agents under moral hazard. Decentralization and performance evaluation are complementary control...

Persistent link: https://www.econbiz.de/10014348930

Managerial performance evaluation and organizational form

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1760-1794

Persistent link: https://www.econbiz.de/10014456785

Real versus accounting earnings management : the effect of performance measure timing constraints

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Managerial and decision economics : MDE ; the … 45 (2024) 5, pp. 3180-3192

Persistent link: https://www.econbiz.de/10014552956