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Der Einfluss von Anreizsystemen auf die intrinsische Motivation
Kunz, Jennifer; Quitmann, Annegret - In: Zeitschrift für Personalforschung (ZfP) 25 (2011) 1, pp. 55-76
-analytischen Vorgehens unter Einbeziehung der Theorie der kognitiven Bewertung heraus, welchen Einfluss die in der betriebswirtschaftlichen … theory it explores how different characteristics of incentive systems, such as the objectivity of performance assessment - as …
Persistent link: https://www.econbiz.de/10010292606
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The influence of compensation interdependence on risk-taking: the role of mutual monitoring
Bolduan, Felix; Schedlinsky, Ivo; Sommer, Friedrich - In: Journal of Business Economics 91 (2021) 8, pp. 1125-1148
results of a laboratory experiment support our predictions. Additional analyses reveal that impression management drives our …
Persistent link: https://www.econbiz.de/10014501282
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The gift that keeps on giving: corporate giving and excessive risk-taking
Boland, Colleen M.; Ewelt-Knauer, Corinna; Schneider, Julia - In: Journal of Business Economics 92 (2021) 3, pp. 355-396
of a firm's CSR strategy. However, this experiment examines the effect of donations on internal firm operations …
Persistent link: https://www.econbiz.de/10014501564
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International determinants of comprehensive income reporting by groups: An analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative Economic Research. Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de/10014516402
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Cash, non-cash, or mix? Gender matters! The impact of monetary, non-monetary, and mixed incentives on performance
Sittenthaler, Hanna M.; Mohnen, Alwine - In: Journal of Business Economics 90 (2020) 8, pp. 1253-1284
Standard economic theory asserts that cash incentives are always better than non-cash ones, or at least not worse. This … study employs a real effort experiment to analyze the impact of monetary, non-monetary, and a combination of monetary and …
Persistent link: https://www.econbiz.de/10014503366
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The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia
Lucyanda, Jurica; Sholihin, Mahfud - In: Journal of Economics, Finance and Administrative Science 28 (2023) 56, pp. 273-286
Purpose - This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach This study adopts the experimental method of 2 × 3 between-subjects mixed factorial...
Persistent link: https://www.econbiz.de/10014516449
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The Value of Negotiating Cost-Based Transfer Prices
Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - In: BuR - Business Research 3 (2010) 2, pp. 113-131
upstream divisions. However, they fail to coordinate the investment decisions. We show that negotiations prevent such … increases in the number of parameters being subject to negotiations. …
Persistent link: https://www.econbiz.de/10010421350
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The incentive impact of the fixed wage: A real effort experiment
Manthei, Kathrin; Mohnen, Alwine - In: Zeitschrift für Personalforschung (ZfP) 27 (2013) 4, pp. 331-353
when agents are loss averse. Secondly, we test the resulting hypotheses in an economic real effort experiment. Varying the … werden die resultierenden Hypothesen in einem ökonomischen Experiment mit realen Anstrengungen getestet. Bei variierenden …
Persistent link: https://www.econbiz.de/10011307007
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Tax Effects on the Value of Incentive Stock Options (ISOs) and the Decision to Go Public
Rhee, Thomas A. - In: Journal of Small Business Finance 1 (1991) 2, pp. 101-113
The incentive stock options (ISOs) are similar to the regular stock call options. However, when one considers various taxing laws regarding the ISO stocks, the ISOs have unique features differentiated from the regular stock call options. In general, no income from ISOs is realized, for tax...
Persistent link: https://www.econbiz.de/10011310293
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Efficient markets, managerial power, and CEO compensation
Bognanno, Michael L. - In: IZA World of Labor (2014)
The escalation in chief executive officer (CEO) pay over recent decades, both in absolute terms and in relation to the earnings of production workers, has generated considerable attention. The pay of top executives has grown noticeably in relation to overall firm profitability. The pay gap...
Persistent link: https://www.econbiz.de/10011404853