Christian Hofmann

Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)

Kaulbachstr. 45

Munich, DE 80539

Germany

SCHOLARLY PAPERS

31

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CITATIONS
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48

Scholarly Papers (31)

1.

Interrelated Performance Measures, Interactive Effort, and Optimal Incentives

Harvard Business School NOM Unit Working Paper, Journal of Management Accounting Research, Vol. 21, pp. 125-149, 2009
Number of pages: 31 Posted: 06 Feb 2003 Last Revised: 26 Sep 2011
Shane S. Dikolli, Christian Hofmann and Susan Cohen Kulp
Darden School of Business University of Virginia, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and George Washington University - Department of Accountancy
Downloads 1,034 (20,424)
Citation 4

Abstract:

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Principal-agent Theory, Incentive Compensation, Balanced Scorecard

2.

Using Different Budgeting Procedures to Coordinate Principal-Agent Relationships

Number of pages: 23 Posted: 17 Aug 1999
Christian Hofmann
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 925 (24,077)

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3.

Social Norms and Incentive Contract Design

Number of pages: 54 Posted: 27 May 2012 Last Revised: 17 Aug 2018
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 818 (28,679)
Citation 5

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incentive contract; performance measures; social norms; unproductive actions; work climate

4.

Executives' Compensation of European Banks - Disclosure, Sensitivity, and Their Impact on Bank Performance

Munich Business Research Paper No. 2000-01
Number of pages: 37 Posted: 17 Aug 2000
Hans-Peter Burghof and Christian Hofmann
University of Hohenheim and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 741 (32,831)
Citation 3

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5.

Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 17 Aug 2011 Last Revised: 09 Jun 2015
Dirk E. Black, Shane S. Dikolli and Christian Hofmann
University of Nebraska at Lincoln - School of Accountancy, Darden School of Business University of Virginia and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 517 (52,768)
Citation 9

Abstract:

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relative performance evaluation, peer performance, aggregation, peer composition

6.

Soft Information and the Stewardship Value of Accounting Disclosure

Number of pages: 39 Posted: 29 Jan 2009
Mirko Stanislav Heinle and Christian Hofmann
University of Pennsylvania - Accounting Department and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 353 (83,634)
Citation 1

Abstract:

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soft information, disclosure, incentive contracts

7.

Accounting for Net Performance in Managerial Compensation Contracts

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 17 Aug 2011 Last Revised: 06 Mar 2012
Shane S. Dikolli, Christian Hofmann and Thomas Pfeiffer
Darden School of Business University of Virginia, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 347 (85,304)
Citation 1

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Executive Compensation, Relative Performance Evaluation, Performance Measurement

8.

Organizational Design and Control Choices

This is a draft of a chapter/article that has been accepted for publication by Oxford University Press in Oxford Handbooks Online, Forthcoming
Number of pages: 39 Posted: 25 Mar 2015 Last Revised: 27 Mar 2015
Christian Hofmann and Laurence van Lent
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 339 (87,617)

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Organizational design, spillovers, information asymmetry, control choices, decentralization

9.
Downloads 339 ( 87,617)
Citation 12

Limited Commitment in Multi-Agent Contracting

Sauder School of Business Working Paper
Number of pages: 54 Posted: 06 May 2005
Gerald A. Feltham and Christian Hofmann
University of British Columbia and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 213 (142,008)
Citation 3

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multiple agents, limited commitment, incentive contracts

Limited Commitment in Multi-Agent Contracting

Contemporary Accounting Research, Vol. 24, No. 2, 2007
Number of pages: 40 Posted: 13 Apr 2007 Last Revised: 11 Mar 2008
Gerald A. Feltham and Christian Hofmann
University of British Columbia and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 126 (224,283)

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Incentives, Inter-agent negotiation, Multi-agent contracting, Performance evaluation

10.

Relative Performance Evaluation and Peer-Performance Summarization Errors

Number of pages: 35 Posted: 27 Apr 2011
Shane S. Dikolli, Christian Hofmann and Thomas Pfeiffer
Darden School of Business University of Virginia, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 222 (136,761)
Citation 2

Abstract:

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Relative Performance Evaluation, Peer Group, Aggregation, Incentive Compensation, Summarization Error

11.

Organizational Structure, Aggregation of Performance Measures, and Incentives

Number of pages: 42 Posted: 16 Aug 2010
Christian Hofmann and Steffen Reichmann
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Mannheim
Downloads 199 (151,655)

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Organizational Structure, Incentives, Aggregation

Relative Performance Evaluation and Contract Externalities

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 33 Posted: 27 Jul 2006 Last Revised: 04 Mar 2008
Holger Asseburg and Christian Hofmann
University of Tuebingen - Department of Business Administration and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 191 (157,423)

Abstract:

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contract externalities, managerial incentives, product market competition, relative performance evaluation

Relative Performance Evaluation and Contract Externalities

OR Spectrum, Forthcoming
Posted: 04 Jun 2008
Holger Asseburg and Christian Hofmann
University of Tuebingen - Department of Business Administration and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)

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contract externalities, managerial incentives, product market competition, relative performance evaluation

13.

Interim Performance Measures and Private Information

Accounting Review, September 2013, Vol. 88, No. 5, pp. 1683-1714.
Number of pages: 53 Posted: 15 Aug 2011 Last Revised: 03 Jul 2014
Christian Hofmann and Naomi Rothenberg
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 175 (170,478)
Citation 1

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principal-agent theory, asymmetric information, interim performance measures, balanced scorecard

14.

The Effect of Management Control Elements on Coordination

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 17 Aug 2013 Last Revised: 01 Feb 2014
Sara Bormann, Jan Bouwens and Christian Hofmann
Washington University in St. Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 173 (172,204)

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Specialization, Intra-Firm Coordination, Proximity, Complementarities, Contracting, Business Unit Performance Measurement, Organizational Design

15.

Delegated Contracting

AAA 2008 MAS Meeting Paper
Number of pages: 43 Posted: 25 Jul 2007
Gerald A. Feltham and Christian Hofmann
University of British Columbia and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 168 (176,679)

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Delegation, Incentives, Multi-agent contracting, Performance evaluation

16.

Timeliness versus Accuracy and Information Externalities

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 51 Posted: 18 Aug 2012 Last Revised: 01 Dec 2012
Christian Hofmann and Naomi Rothenberg
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 166 (178,452)

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principal-agent theory, asymmetric information, timeliness, accuracy

17.

Performance Measures and Intra-Firm Spillovers: Theory and Evidence

Number of pages: 49 Posted: 11 May 2013
Jan Bouwens, Christian Hofmann and Laurence van Lent
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 154 (190,194)
Citation 4

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

18.

Earnings Management and Measurement Error

BuR Business Research Journal, Vol. 1, No. 2, December 2008
Number of pages: 16 Posted: 21 Jan 2009
Christian Hofmann
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 153 (191,271)

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19.

CEO Power and Relative Performance Evaluation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 43 Posted: 20 Aug 2013 Last Revised: 27 May 2016
Darden School of Business University of Virginia, LMU Munich, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 142 (203,260)
Citation 1

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Relative performance evaluation, Managerial power, Incentive compensation

20.

Task Assignment and Variable Pay Ratio

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 10 Aug 2010 Last Revised: 07 Dec 2010
Christian Hofmann and Anna Rohlfing-Bastian
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Goethe University Frankfurt
Downloads 129 (219,466)

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Task Assignment, Principal-Agent Analysis, Variable Pay Ratio

21.

Understanding the Cost Structure of a Firm: Balancing Activities and Achieving Economies of Scope

AAA 2016 Management Accounting Section (MAS) Meeting Paper
Number of pages: 39 Posted: 17 Aug 2015 Last Revised: 02 Dec 2015
Sara Bormann, Jan Bouwens and Christian Hofmann
Washington University in St. Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 127 (222,075)

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Economies of scale and scope, supermodularity, spillover, organizational structure, imbalance

22.

Impact of Alternative Reporting Systems in Multi-Agent Contracting

AAA Management Accounting Section 2006 Meeting Paper, Sauder School of Business Working Paper
Number of pages: 48 Posted: 31 Jul 2005
Gerald A. Feltham and Christian Hofmann
University of British Columbia and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 124 (226,208)
Citation 5

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23.

Dynamic Bonus Pools

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 41 Posted: 31 Jul 2011 Last Revised: 14 Dec 2011
Jörg Budde and Christian Hofmann
University of Bonn - Economic Science Area and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 118 (234,771)

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Bonus Pool, Incentives, Non-verifiable information

Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival

Number of pages: 52 Posted: 05 Dec 2014 Last Revised: 11 Dec 2018
Christian Hofmann and Naomi Rothenberg
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 105 (256,591)

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principal-agent theory, timing, accuracy, recognition

Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival

Contemporary Accounting Research, Forthcoming
Posted: 10 Jun 2019
Christian Hofmann and Naomi Rothenberg
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems

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principal-agent theory, timing; accuracy

25.

Performance Monitoring and Incentives in Hierarchies

27th Annual Conference on Financial Economics and Accounting Paper, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 02 Jul 2016 Last Revised: 06 Oct 2017
Christian Hofmann and Raffi Indjejikian
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Michigan at Ann Arbor - Accounting
Downloads 94 (274,535)
Citation 1

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Hierarchies, Incentives, Monitoring, Multi-agent contracting, Performance evaluation

26.

An Analysis of Net-Outcome Contracting with Applications to Equity-Based Compensation

Number of pages: 45 Posted: 08 Aug 2017 Last Revised: 21 Jun 2018
Christian Hofmann, Steven J. Huddart and Thomas Pfeiffer
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Pennsylvania State University, University Park - Department of Accounting and University of Vienna - Accounting and Control
Downloads 74 (317,622)
Citation 1

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dilution, equity-based compensation, moral hazard, optimal contracting, pay-for-performance sensitivity, stock options

27.

Public Information and Unknown Capital Market Participants

Number of pages: 23 Posted: 12 Sep 2011
Christian Hofmann and Andreas Loeffler
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Freie Universität Berlin
Downloads 68 (332,785)

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public information, equilibrium, unkown risk aversion

28.

Religion and Ownership

Number of pages: 61 Posted: 12 Jul 2019
Christian Hofmann, Laurence van Lent and Nina Schwaiger
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and LMU Munich
Downloads 44 (407,168)

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Protestantism, hierarchy, ownership concentration, insider ownership, trust

29.

Managerial Conservatism and Forecasting Style: Evidence from Germany

Number of pages: 47 Posted: 04 Dec 2018
Sara Bormann, Debbie Claassen, Christian Hofmann and Nina Schwaiger
Washington University in St. Louis - John M. Olin Business School, Ludwig-Maximilians-Universität München, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich
Downloads 29 (469,752)

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management forecasts, conservatism, upper echelons theory, managerial traits

30.

Identity, Incentives, and the Value of Information

The Accounting Review: July 2012, Vol. 87, No. 4, pp. 1309-1334.
Posted: 19 Jan 2012 Last Revised: 19 Jul 2012
Mirko Stanislav Heinle, Christian Hofmann and Alexis H. Kunz
University of Pennsylvania - Accounting Department, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Bern - Institute for Accounting

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Identity, incentives, multi-task agency, performance measure congruity, performance standards

31.

Using Different Budgeting Procedures to Coordinate Principal/Agent-Relationships

Schmalenbach Business Review (SBR), Vol. 55, January 2003
Posted: 26 Jun 2003
Christian Hofmann
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)

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