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We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
Persistent link: https://www.econbiz.de/10010305697
, handels- und steuerbilanzieller, sowie sozialversicherungs- und insolvenzrechtlicher Sicht in Deutschland als … derartiger Modelle aus Sicht der Autoren mindestens eine genauso starke Mitarbeiterbindung erzielt werden als bei betrieblichen … deferred compensation model can be used as an employee loyalty tool in Germany from a civil law, labor law, commercial law and …
Persistent link: https://www.econbiz.de/10011913334
Employee resistance against innovations is a virulent phenomenon and there is a broad theoretical literature on its determinants. The empirical evidence is scarce, however, and mainly provides descriptive evidence on the incidence of the phenomenon and concentrates on the effectiveness of change...
Persistent link: https://www.econbiz.de/10010297711
The paper theoretically analyses the effect of the introduction of the three-point-rule on the strategies in a soccer match. Therefore the expectation values for the goal difference at the end of the game under different strategies both for matches between equally strong teams and (more...
Persistent link: https://www.econbiz.de/10010298421
venture strategies in Germany today, using a sample of 20 corporate venture capital organizations (CVCs). The performance of …Anhand von 20 Corporate Venture Capital Gesellschaften (CVCs) in Deutschland analysieren die Autorinnen im vorliegenden …
Persistent link: https://www.econbiz.de/10010305240
In a randomized field experiment, we investigate the connection between work goals, monetary incentives, and work performance. Employees are observed in a natural work environment where they have to do a simple, but effort-intense task. Output is perfectly observable and workers are paid for...
Persistent link: https://www.econbiz.de/10010323862
Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...
Persistent link: https://www.econbiz.de/10013441511
Persistent link: https://www.econbiz.de/10011689885
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