Friedrich Sommer

University of Bayreuth

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

Universitatsstr 30

Bayreuth, D-95447

Germany

  • University of Bayreuth

SCHOLARLY PAPERS

9

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6

CROSSREF CITATIONS

2

Scholarly Papers (9)

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1.

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 Münster - Accounting Center, University of Münster - Accounting Center Münster and University of Bayreuth
Downloads 641 (76,945)
Citation 2

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

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 Justus-Liebig-University Giessen
Downloads 531 (97,464)
Citation 2

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tournament, proportion of winners, incentives

3.

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 Münster - Accounting Center, University of Münster - Accounting Center Münster and University of Bayreuth
Downloads 370 (148,854)
Citation 2

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

4.

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 Justus-Liebig-University Giessen
Downloads 318 (177,089)
Citation 1

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Valuation accuracy, comparables, multiples

5.

Value-Based Management Sophistication and Earnings Management

Number of pages: 56 Posted: 12 Jul 2023
Sven Hörner and Friedrich Sommer
University of Bayreuth and University of Bayreuth
Downloads 138 (380,094)

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Value-based management, earnings management, agency theory, shareholder value orientation

6.

How Task Complexity Affects the Perception of Management Controls in Multi-Task Environments – an Experimental Analysis of the Effects on Effort Allocation

Number of pages: 41 Posted: 08 Apr 2022 Last Revised: 16 Apr 2024
Felix Bolduan, Ivo Schedlinsky, Friedrich Sommer and Felix Winter
University of Bayreuth, University of Bayreuth, University of Bayreuth and affiliation not provided to SSRN
Downloads 103 (476,655)

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management control systems, preventive controls, perception of controls, task complexity

7.

What is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Thorsten Knauer, Friedrich Sommer and Arnt Wöhrmann
Ruhr University of Bochum, University of Bayreuth and Justus-Liebig-University Giessen

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relative performance, category labels, incentives, rankings, status, regulatory focus

8.

The Social-Psychological Perspective on Executive Compensation: Evidence From a Two-Tier Board System

Journal of Business Economics
Posted: 04 May 2020 Last Revised: 26 Oct 2021
Anja Schwering, Friedrich Sommer, Florian Uepping and Sandra Winkelmann
University of Potsdam, University of Bayreuth, University of Münster and University of Giessen

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executive compensation, social-psychological mechanisms, corporate governance, two-tier board

9.

The Effect of Compensation Caps on Risk-Taking

Journal of Management Accounting Research, https://doi.org/10.2308/JMAR-18-053
Posted: 24 Aug 2018 Last Revised: 25 Sep 2020
Niklas Kreilkamp, Sascha Matanovic, Friedrich Sommer and Arnt Wöhrmann
University of Giessen, University of Giessen, University of Bayreuth and Justus-Liebig-University Giessen

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risk-taking, risk behavior, justification, compensation caps