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Corporate Governance von humankapitalintensiven Unternehmen
Weishaupt, Till - 2007
Hintergrund der Untersuchung ist die zunehmende Bedeutung von Humankapital als wettbewerbsentscheidendem Produktionsfaktor in modernen humankapitalintensiven Unternehmungen. Es stellt sich die Frage nach den Auswirkungen der Bedeutungszunahme und der Regelung des „Primärhumankapitals“, also...
Persistent link: https://www.econbiz.de/10009467060
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Recent Applications of Economic Theory in Information Technology Research
Yannis, Bakos; Kemerer, C.F. - 1992
aspectsof economic theory in recent information systems research, leading toresults that have appeared in a wide variety of … theory are represented: information economics,production economics, economic models of organizational performance …,industrial organization, institutional economics (agency theory andtransaction cost theory), and macroeconomic studies of IT impact. Foreach …
Persistent link: https://www.econbiz.de/10009435059
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Financial reporting discretion and voluntary disclosure: corporate research and development expenditure in Australia
Percy, Majella - 2000
The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction...
Persistent link: https://www.econbiz.de/10009437483
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Agency theory : an extended conceptualisation and reformation
Temel-Candemir, Nurcan - 2005
The theory of Agency, specifically that developed by Jesen and Meckling (1976), will be the subject of examination …. Agency theory has been the subject of extensive research since its introduction in modern form by Jensen and Meckling (1976 …). The generality of the theory of Agency appears unquestionable and it has been widely adopted. Surprisingly, however, the …
Persistent link: https://www.econbiz.de/10009437985
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Can We All Get Along? Incentive Contracts to Bridge the Marketing and Operations Divide
Jerath, Kinshuk; Netessine, Serguei; Zhang, Z. John - 2007
reduction. In this paper, we invoke agency theory to determine compensation plans for sales and operations managers to … runs contrary to results from classic agency theory.In a multiproduct scenario, when one manager manages several products …
Persistent link: https://www.econbiz.de/10009441005
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Accounting Recognition, Moral Hazard, and Communication
Liang, Pierre Jinghong - 2000
Two complementary sources of information are studied in a multiperiod agency model. One is an accounting source which partially but credibly conveys the agent’s private information through accounting recognition. The other is an unverified communication by the agent (i.e., a self-report). In a...
Persistent link: https://www.econbiz.de/10009441137
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Agency Trade-offs in Family Firms: Theoretical Model, Empirical Testing and Implications
Yupitun, Mark Anson - 2008
Agency theory is one of the principal frameworks utilized in explaining the family business phenomena. The objectives … advantages for family firms in highly competitive environments. This agency trade-off provides a link between agency theory and …
Persistent link: https://www.econbiz.de/10009441576
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Agency differences in professional family businesses: the known and the unknown
Moores, Ken; Craig, Justin B. - 2008
, we distill a series of research questions that will guide the ongoing development of our Theory of Family Business …
Persistent link: https://www.econbiz.de/10009441647
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Relationship between corporate governance and firm performance : an African perspective
Kyereboah-Coleman, Anthony - 2007
Corporate Governance has engaged the attention of academics and practitioners alike for some time now. It is sad to note, however, that most of the studies carried out in this area have been conducted in countries such as the USA and the UK. In recent times, interest in Corporate Governance on...
Persistent link: https://www.econbiz.de/10009442062