Friedrich Sommer

University of Bayreuth

Chair of Management Accounting and Control (BWL XII: Controlling)

Universitatsstr 30

Bayreuth, D-95447

Germany

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 40,279

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Top 40,279

in Total Papers Downloads

1,113

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (7)

1.

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 438 (68,021)
Citation 1

Abstract:

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tournament, proportion of winners, incentives

2.

Corporate Sustainability Performance Over the Firm Life Cycle: Levels, Determinants, and the Impact on Accounting Performance

Number of pages: 51 Posted: 12 Dec 2017
Jan Diebecker, Christian Rose and Friedrich Sommer
University of Muenster - Accounting Center, University of Münster - Accounting Center Münster and University of Bayreuth
Downloads 263 (120,748)
Citation 2

Abstract:

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corporate sustainability performance, corporate social responsibility, firm life cycle, financial performance, accounting performance

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 151 (202,114)

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
Christian Schnieder, Friedrich Sommer and Arnt Wöhrmann
University of Muenster, University of Bayreuth and University of Giessen
Downloads 94 (286,761)

Abstract:

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

5.

Spoiled for Choice: Does the Selection of Sustainability Datasets Matter?

Number of pages: 61 Posted: 25 Apr 2019 Last Revised: 25 Jul 2019
Jan Diebecker, Christian Rose and Friedrich Sommer
University of Muenster - Accounting Center, University of Münster - Accounting Center Münster and University of Bayreuth
Downloads 79 (319,240)

Abstract:

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corporate sustainability performance, corporate social responsibility, sustainability ratings, cost of equity

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 71 (339,278)
Citation 1

Abstract:

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risk-taking, risk behavior, justification, compensation caps

7.

The Influence of Compensation Interdependence on Excessive Risk-Taking – The Role of Mutual Monitoring

Number of pages: 35 Posted: 27 Jan 2020
Felix Bolduan, Ivo Schedlinsky and Friedrich Sommer
University of Bayreuth, University of Bayreuth and University of Bayreuth
Downloads 17 (566,322)

Abstract:

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excessive risk-taking, compensation interdependence, mutual monitoring, impression management, social reasoning