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Verlustpartizipation von Vorständen – Eine ökonomische Analyse der Herabsetzungsmöglichkeit von Vorstandsbezügen nach dem VorstAG

Duran, Mihael - In: Zeitschrift für Wirtschaftspolitik 62 (2013) 1, pp. 95-112

Abstract This paper examines the loss participation of executives following the German law of adequacy of executive directors’ compensation (VorstAG). First I provide an overview and discussion of the relevant law’ contents. To examine the potential economic impact of the loss participation,...

Persistent link: https://www.econbiz.de/10014630774

Road Warrior Booty: Prize Structures in Motorcycle Racing

Maloney, Michael T.; Terkun, Kristina - In: Contributions in Economic Analysis & Policy 1 (2002) 1

Abstract This research reports the results of an analysis of prize structures among competing firms paying tournament wages. In motorcycle racing, sponsors compete in an auction for riders using tournament prizes as bids. Since racers can only ride one bike and wear one helmet, they are forced...

Persistent link: https://www.econbiz.de/10014587467

Leading-Effect, Risk-Taking and Sabotage in Two-Stage Tournaments: Evidence from a Natural Experiment

Mueller-Langer, Frank; Andreoli-Versbach, Patrick - In: Jahrbücher für Nationalökonomie und Statistik 237 (2019) 1, pp. 1-28

Abstract Existing theory suggests that three “order effects” may emerge in multi-stage tournaments with information … conditions and clear incentives. …

Persistent link: https://www.econbiz.de/10014609585

Tournament behaviour in Malaysian managed funds

Ramiah, Vikash; Moosa, Imad; O'Neill, Ben; Backulja, Milica - In: International Journal of Managerial Finance 8 (2012) 4, pp. 381-399

tournaments literature by examining the performance of three data sets pertaining to the performance and evidence of tournament …

Persistent link: https://www.econbiz.de/10014785359

Bullying in context: a risk management perspective

Dumay, John; Marini, Lisa - In: Journal of Human Resource Costing & Accounting 16 (2012) 4, pp. 281-301

“tournaments” from agency theory and the personal characteristics of perpetrators and victims. Research limitations … perpetrators and their participation in organisational politics and competitive tournaments may well be preventing the recognition … perspective. It also uses the concept of “tournaments” to propose why Australian managers tend to want to “sweep the issue under …

Persistent link: https://www.econbiz.de/10014873081

The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets

Van der Stede, Wim A. - In: Accounting, Auditing & Accountability Journal 14 (2001) 1, pp. 30-52

two elements of a firm’s administrative system (accounting‐based budgetary controls and associated incentives) affect the …‐powered incentives effectively curtail such slack. However, diversification does not seem to drive corporate managers to rely more on …

Persistent link: https://www.econbiz.de/10014640898

Incentive Structure and Group Performance Expectations in a Budgeting Setting: A Descriptive Study

Abul‐Ezz, Mohamed E.; Dickhaut, John W. - In: Accounting, Auditing & Accountability Journal 6 (1993) 2

Examines, in a laboratory experiment, the effect of reward interdependence and budget difficulty, as components of incentive structure, on characteristics of group performance expectations. Demonstrates that differential reward interdependence allows groups potentially to apply differential...

Persistent link: https://www.econbiz.de/10014641493

Judgments of auditors on “principles” versus “guidance” in lease accounting standard : Evidence from Japan

Tsunogaya, Noriyuki; Sugahara, Satoshi; Chand, Parmod - In: Asian Review of Accounting 24 (2016) 3, pp. 362-386

(principles-with-guidance approach), stringency (conservativeness) of numerical thresholds, and incentives (high or low debt …

Persistent link: https://www.econbiz.de/10014676076

Awards as non-monetary incentives

Frey, Bruno S.; Gallus, Jana - In: Evidence-based HRM: a Global Forum for Empirical Scholarship 4 (2016) 1, pp. 81-91

Purpose – The purpose of this paper is to shed light on a widely used yet scarcely investigated form of incentive, awards. The paper seeks to explore, first, whether awards can be used to motivate higher performance in academia and volunteering, and second, how often and in what forms awards...

Persistent link: https://www.econbiz.de/10014712888

Viewpoint: why variable pay-for-performance in healthcare can backfire : Evidence from psychological economics

Osterloh, Margit - In: Evidence-based HRM: a Global Forum for Empirical Scholarship 2 (2014) 1, pp. 120-123

schemes in healthcare environments. Design/methodology/approach – Reviews a series of side effects of incentives. Findings …

Persistent link: https://www.econbiz.de/10014713023