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 46,246

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Top 46,246

in Total Papers Downloads

1,084

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 446 (74,486)
Citation 2

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 314 (111,363)
Citation 2

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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 170 (202,019)

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Valuation accuracy, comparables, multiples

4.

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 130 (251,602)

Abstract:

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

5.

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

Number of pages: 49 Posted: 04 May 2020
University of Potsdam, University of Bayreuth, University of Münster and University of Giessen
Downloads 24 (568,017)

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

6.

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
University of Giessen, University of Giessen, University of Bayreuth and University of Giessen

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risk-taking, risk behavior, justification, compensation caps

7.

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

Contemporary Accounting Research, Forthcoming
Thorsten Knauer, Friedrich Sommer and Arnt Wöhrmann
Ruhr University of Bochum, University of Bayreuth and University of Giessen

Abstract:

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