Managerial Accounting
Licher Str. 62
35394, 35394
Germany
Justus-Liebig-University Giessen
SSRN RANKINGS
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Goodwill, IAS 36, SFAS 142, impairment, market reaction, write-down
tournament, proportion of winners, incentives
risk-taking, risk behavior, compensation system, management control systems
Valuation accuracy, comparables, multiples
management accounting, reporting, subjective performance evaluation
Risk-Taking, Risk Behavior, Telecommuting, Identities, Roles, Self-Awareness, Self-Focus
cost stickiness, peer-based valuation, capital market
Escalation of commitment, Failure Award, fear of failure, psychological safety, risk-taking
income statement, information acquisition, decision-making, professional investors, eye-tracking, experiment
Relative performance information, Surveillance, Performance, Motivation
relative performance, category labels, incentives, rankings, status, regulatory focus
Cognitive Biases, Debiasing, Management Accounting, Psychological Safety, Unbiasing
risk-taking, risk behavior, justification, compensation caps