Christian Hofmann

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

Kaulbachstr. 45

Munich, DE 80539

Germany

SCHOLARLY PAPERS

42

DOWNLOADS
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10,145

SSRN CITATIONS
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Top 15,486

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20

CROSSREF CITATIONS

52

Scholarly Papers (42)

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
University of Virginia - Darden School of Business, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and George Washington University - Department of Accountancy
Downloads 1,072 (28,273)
Citation 4

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Principal-agent Theory, Incentive Compensation, Balanced Scorecard

2.

Altruism, Social Norms and Incentive Contract Design

Number of pages: 62 Posted: 27 May 2012 Last Revised: 16 Mar 2021
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 and Management
Downloads 999 (31,247)
Citation 5

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

3.

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 938 (34,167)

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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 770 (44,793)
Citation 5

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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, University of Virginia - Darden School of Business and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 615 (60,175)
Citation 12

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relative performance evaluation, peer performance, aggregation, peer composition

6.

Estimating the sensitivity of CEO pay to accounting-based performance: gross versus net measures

Number of pages: 58 Posted: 17 Aug 2011 Last Revised: 24 Jul 2021
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 406 (99,727)
Citation 1

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Executive Compensation, Relative Performance Evaluation, Performance Measurement

7.

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 and Management
Downloads 388 (105,033)

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

8.

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 362 (113,581)
Citation 2

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soft information, disclosure, incentive contracts

9.
Downloads 348 (118,566)
Citation 14

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 218 (190,113)
Citation 4

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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 130 (295,669)
Citation 2

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

10.

Transparency and Biases in Subjective Performance Evaluation

TRR 266 Accounting for Transparency Working Paper Series No. 72
Number of pages: 42 Posted: 20 Jan 2022 Last Revised: 01 Feb 2022
Jan Bouwens, Christian Hofmann and Christopher Lechner
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich School of Management
Downloads 308 (135,113)

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Subjective Performance Evaluation, Bias, Favoritism, Transparency, Attendance

11.

Relative Performance Evaluation and Peer-Performance Summarization Errors

Number of pages: 35 Posted: 27 Apr 2011
Shane S. Dikolli, Christian Hofmann and Thomas Pfeiffer
University of Virginia - Darden School of Business, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 237 (176,001)
Citation 7

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

12.

Strike the right tone: Financial analysts’ tone to acquire information in earnings conference calls

Number of pages: 64 Posted: 24 Aug 2019 Last Revised: 09 Nov 2020
Julia Haag, Christian Hofmann, Susanne Klausing and Nina Schwaiger
LMU Munich School of Management, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Oxford Internet Institute and LMU Munich
Downloads 216 (192,077)

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Tone, strategic information exchanges, financial analysts, earnings conference calls

13.

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
Goethe-University Frankfurt, Amsterdam Business School and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 209 (198,134)

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

14.

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 209 (198,134)

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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 202 (204,335)

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

16.

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 185 (221,139)
Citation 2

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

17.
Downloads 184 (222,163)
Citation 2

Authority, Monitoring, and Incentives in Hierarchies

27th Annual Conference on Financial Economics and Accounting Paper, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 02 Jul 2016 Last Revised: 14 Jan 2021
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 184 (222,176)
Citation 2

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Hierarchy; Incentive; Monitoring; Multi-agent contracting; Performance evaluation

Authority, Monitoring, and Incentives in Hierarchies

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
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

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hierarchy, incentive, monitoring, multi-agent contracting, performance evaluation

18.

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
University of Virginia - Darden School of Business, LMU Munich, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 183 (223,227)
Citation 2

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Relative performance evaluation, Managerial power, Incentive compensation

19.

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 182 (224,281)

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principal-agent theory, asymmetric information, timeliness, accuracy

20.

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 178 (228,524)

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Delegation, Incentives, Multi-agent contracting, Performance evaluation

21.

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 and Management
Downloads 175 (231,838)
Citation 8

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

22.

Working from Home and Management Controls

TRR 266 Accounting for Transparency Working Paper Series No. 71
Number of pages: 60 Posted: 18 Nov 2021 Last Revised: 01 Feb 2022
LMU Munich School of Management, LMU Munich School of Management, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), LMU Munich School of Management, LMU Munich and LMU Munich School of Management
Downloads 165 (243,627)

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Covid-19 pandemic, Employee outcomes, Management control systems, Physically distant working environment

23.

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 160 (250,043)

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24.

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
Goethe-University Frankfurt, Amsterdam Business School and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 158 (252,674)

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

25.

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

Number of pages: 49 Posted: 08 Aug 2017 Last Revised: 23 Jul 2021
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 141 (276,859)
Citation 2

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

26.

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 141 (276,859)

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Task Assignment, Principal-Agent Analysis, Variable Pay Ratio

27.

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 139 (279,996)
Citation 5

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28.

Dynamic Bonus Pools

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 31 Jul 2011 Last Revised: 22 Feb 2022
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 137 (283,089)

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Bonus Pool, Dynamic Agency, Subjective Performance Evalution, Verifiability

29.

Religion and Ownership

TRR 266 Accounting for Transparency Working Paper Series No. 3
Number of pages: 80 Posted: 12 Jul 2019 Last Revised: 08 Sep 2021
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 and Management and LMU Munich
Downloads 136 (284,712)
Citation 1

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Protestantism; hierarchy; ownership concentration; monitoring; governance; trust

30.

Benefits of independent agents' entrepreneurship: Evidence from the loan market

Journal of Management Accounting Research, Forthcoming
Number of pages: 44 Posted: 11 Dec 2019 Last Revised: 13 Jan 2022
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance and Management
Downloads 113 (326,047)

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organizational form; franchise; outsourcing; loans; soft information; decision-making; pricing decisions.

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 111 (332,136)
Citation 1

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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

32.

Analysts' Strategic Information Revelation in Conference Calls

TRR 266 Accounting for Transparency Working Paper Series No. 38
Number of pages: 54 Posted: 28 May 2021 Last Revised: 01 Apr 2022
LMU Munich School of Management, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), LMU Munich School of Management, LMU Munich and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 107 (338,536)

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financial analysts, conference calls, information revelation, forecast accuracy, incentives

33.

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 77 (414,727)

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public information, equilibrium, unkown risk aversion

34.

Can Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses?

Number of pages: 51 Posted: 30 Mar 2022
Christian Hofmann, Sebastian B. Kuhn and Nina Schwaiger
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), LMU - Ludwig Maximilians Universität Munich and LMU Munich
Downloads 68 (443,625)

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internal control, material weaknesses, financial analysts, earnings conference calls, auditing

35.

Transparency in Hierarchies

TRR 266 Accounting for Transparency Working Paper Series No. 82
Number of pages: 58 Posted: 19 Mar 2022 Last Revised: 01 Apr 2022
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 61 (468,581)

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Hierarchy, Incentives, Multi-agent contracting, Relative performance evaluation, Performance measure precision

36.

Timeliness, Accuracy, and Relevance in Dynamic Incentive Contracts

Number of pages: 57 Posted: 19 Mar 2022
Copenhagen Business School - Department of Finance, University of British Columbia (UBC) - Sauder School of Business, 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 45 (535,141)

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Dynamic incentives, Performance measure precision, contract renegotiation

37.

The Effect of Career Concerns on Team Assignment

Number of pages: 39 Posted: 09 Feb 2022
Konstantin Flassak and Christian Hofmann
LMU Munich School of Management and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 12 (748,261)

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Career concerns; Incentives; Team assignment

38.

Target setting in hierarchies: the role of middle managers

Number of pages: 53 Posted: 19 Mar 2022
Jan Bouwens, Christian Hofmann and Nina Schwaiger
Amsterdam Business School, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich
Downloads 8 (783,966)

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Target setting, information sources, hierarchy, supervisor

39.

Religion, Crime, and Financial Reporting

TRR 266 Accounting for Transparency Working Paper Series No. 16
Posted: 28 May 2021
Christian Hofmann and Nina Schwaiger
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich

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Injunctive norms, religion, descriptive norms, crime, earnings management, tax avoidance

40.

Conservative Traits and Managerial Forecasting Style

Posted: 04 Dec 2018 Last Revised: 06 Nov 2019
Sara Bormann, Debbie Claassen, Christian Hofmann and Nina Schwaiger
Goethe-University Frankfurt, Ludwig-Maximilians-Universität München, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich

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management forecasts, conservatism, upper echelons theory, managerial traits

41.

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

42.

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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