Arnt Wöhrmann

University of Giessen

University of Giessen

Managerial Accounting

Licher Str. 62

35394, 35394

Germany

SCHOLARLY PAPERS

7

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CITATIONS
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Top 43,820

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7

Scholarly Papers (7)

1.

Market Reaction to Goodwill Impairments

European Accounting Review Forthcoming
Number of pages: 56 Posted: 16 Jan 2012 Last Revised: 07 Apr 2015
Thorsten Knauer and Arnt Wöhrmann
Ruhr Universität Bochum and University of Giessen
Downloads 910 (24,490)
Citation 4

Abstract:

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Goodwill, IAS 36, SFAS 142, impairment, market reaction, write-down

2.

Tournament Winner Proportion and Its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms

Forthcoming in European Accounting Review
Number of pages: 40 Posted: 23 Oct 2015 Last Revised: 09 Apr 2016
Thorsten Knauer, Friedrich Sommer and Arnt Wöhrmann
Ruhr Universität Bochum, University of Bayreuth and University of Giessen
Downloads 432 (65,484)
Citation 4

Abstract:

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tournament, proportion of winners, incentives

3.

Triangulating the Accuracy of Comparable Company Valuations: A Multidimensional Analysis Considering Interaction Effects

Number of pages: 43 Posted: 27 Nov 2013
Friedrich Sommer and Arnt Wöhrmann
University of Bayreuth and University of Giessen
Downloads 136 (209,031)

Abstract:

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Valuation accuracy, comparables, multiples

4.

The Effect of Relative Performance Information on Knowledge Sharing among Employees

Number of pages: 44 Posted: 23 Nov 2018
University of Muenster, University of Bayreuth and University of Giessen
Downloads 72 (320,306)

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relative performance information, feedback, performance management, knowledge sharing, cooperation

5.

The Effect of Compensation Caps on Risk-Taking

Number of pages: 43 Posted: 24 Aug 2018
University of Giessen, University of Giessen, University of Bayreuth and University of Giessen
Downloads 52 (376,960)

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Risk-taking, risk behavior, justification, compensation caps

6.

How Incentive System Design Affects Risk-Taking: A Literature Review

Number of pages: 43 Posted: 15 May 2019
University of Giessen, University of Giessen, University of Giessen and University of Giessen
Downloads 42 (411,712)

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risk-taking, risk behavior, compensation system, management control systems

7.

Why Management Accountants Are Punished for Reporting Bad News: Understanding the Cognitive Processes

Number of pages: 53 Posted: 14 Jan 2019 Last Revised: 12 Jun 2019
Sascha Matanovic, Maximilian Schmidt and Arnt Wöhrmann
University of Giessen, University of Giessen and University of Giessen
Downloads 26 (481,627)

Abstract:

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reporting, subjective performance evaluation, management accounting