Arnt Wöhrmann

University of Giessen

University of Giessen

Managerial Accounting

Licher Str. 62

35394, 35394

Germany

SCHOLARLY PAPERS

8

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Scholarly Papers (8)

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 University of Bochum and University of Giessen
Downloads 948 (24,177)

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 University of Bochum, University of Bayreuth and University of Giessen
Downloads 437 (67,523)

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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 148 (203,688)

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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 92 (288,317)

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

5.

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

Number of pages: 60 Posted: 15 May 2019 Last Revised: 16 Jan 2020
University of Giessen, University of Giessen, University of Giessen and University of Giessen
Downloads 85 (302,952)

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

6.

The Effect of Compensation Caps on Risk-Taking

Number of pages: 46 Posted: 24 Aug 2018 Last Revised: 11 Sep 2019
University of Giessen, University of Giessen, University of Bayreuth and University of Giessen
Downloads 69 (341,752)

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risk-taking, risk behavior, justification, compensation caps

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 38 (445,403)

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reporting, subjective performance evaluation, management accounting

8.

Debiasing as a Powerful Management Accounting Tool? Evidence from German Firms

Number of pages: 50
Niklas Kreilkamp, Maximilian Schmidt and Arnt Wöhrmann
University of Giessen, University of Giessen and University of Giessen
Downloads 4

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Cognitive Biases, Debiasing, Management Accounting, Psychological Safety, Unbiasing