Showing 1 - 10 of 1,881
Persistent link: https://www.econbiz.de/10003978835
Persistent link: https://www.econbiz.de/10009689666
Persistent link: https://www.econbiz.de/10010345948
Persistent link: https://www.econbiz.de/10001534148
Persistent link: https://www.econbiz.de/10008658991
The statistical techniques which cover the process of modeling and evaluating consumer credit risk have become widely accepted instruments in risk management. In contrast, we find only few and vague statements on how to define the default event, i. e. on the concrete circumstances that lead to...
Persistent link: https://www.econbiz.de/10010291126
We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings management. The incentive to round up comes from stakeholders' left-digit...
Persistent link: https://www.econbiz.de/10012854871
In this paper, I examine the complementarity of performance measurement, performance pay for production workers, and delegation of decisions to production workers in German manufacturing. I argue and find that combining the three management practices yields higher financial performance than the...
Persistent link: https://www.econbiz.de/10013063209
Although conceptual research in the accounting literature suggests that the use of performance-measurement systems affects the influence of organizational actors, empirical evidence for this suggestion is largely limited to anecdotal evidence and a few qualitative case studies. Drawing on...
Persistent link: https://www.econbiz.de/10014156310
This paper analyzes a mathematical model to examine a situation where an agent can show off his efforts to the principal for a higher evaluation under a one-period employment contract based on subjective performance evaluation. The analysis results indicated that the agent could achieve an...
Persistent link: https://www.econbiz.de/10014081634