Christian Hofmann

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

Kaulbachstr. 45

Munich, 80539

Germany

SCHOLARLY PAPERS

27

DOWNLOADS
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CITATIONS
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Top 13,851

in Total Papers Citations

27

Scholarly Papers (27)

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
Duke University - Fuqua School of Business, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and George Washington University - Department of Accountancy
Downloads 962 (16,625)
Citation 2

Abstract:

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 - Faculty of Business Administration (Munich School of Management)
Downloads 896 (19,002)
Citation 1

Abstract:

3.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 681 (27,425)
Citation 1

Abstract:

4.

Social Norms, Agents’ Choices and Incentive Contract Design

Number of pages: 55 Posted: 27 May 2012 Last Revised: 17 Mar 2015
University of Melbourne, Department of Accounting, Amsterdam Business School, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Tilburg University
Downloads 565 (27,649)

Abstract:

incentive contract, performance measures, unproductive actions, work climate

5.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 334 (68,195)

Abstract:

soft information, disclosure, incentive contracts

6.
Downloads 327 ( 72,302)
Citation 7

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 - Faculty of Business Administration (Munich School of Management)
Downloads 207 (117,099)
Citation 7

Abstract:

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 - Faculty of Business Administration (Munich School of Management)
Downloads 120 (188,351)
Citation 7

Abstract:

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

7.

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
Tuck School of Business at Dartmouth, Duke University - Fuqua School of Business and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 300 (56,886)
Citation 3

Abstract:

relative performance evaluation, peer performance, aggregation, peer composition

8.

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
Duke University - Fuqua School of Business, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 295 (73,028)

Abstract:

Executive Compensation, Relative Performance Evaluation, Performance Measurement

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 - Faculty of Business Administration (Munich School of Management)
Downloads 181 (133,113)
Citation 2

Abstract:

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 - Faculty of Business Administration (Munich School of Management)

Abstract:

contract externalities, managerial incentives, product market competition, relative 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
Duke University - Fuqua School of Business, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 176 (121,370)
Citation 4

Abstract:

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 - Faculty of Business Administration (Munich School of Management) and University of Mannheim
Downloads 172 (127,869)
Citation 1

Abstract:

Organizational Structure, Incentives, Aggregation

12.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 154 (148,554)

Abstract:

Delegation, Incentives, Multi-agent contracting, Performance evaluation

13.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 148 (157,982)

Abstract:

14.

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 - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 145 (145,394)

Abstract:

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

15.

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 Saint Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 124 (155,259)

Abstract:

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

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 - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 119 (153,532)

Abstract:

principal-agent theory, asymmetric information, timeliness, accuracy

17.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 114 (191,244)
Citation 4

Abstract:

18.

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 - Faculty of Business Administration (Munich School of Management) and Goethe University Frankfurt
Downloads 105 (192,438)
Citation 1

Abstract:

Task Assignment, Principal-Agent Analysis, Variable Pay Ratio

19.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 101 (201,457)

Abstract:

Bonus Pool, Incentives, Non-verifiable information

20.

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 - Faculty of Business Administration (Munich School of Management) and Tilburg University
Downloads 81 (208,330)
Citation 1

Abstract:

Contracting, Business unit performance measurement, Organizational design, Interdependencies

21.

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 - Faculty of Business Administration (Munich School of Management) and Tilburg University
Downloads 75 (88,351)

Abstract:

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

22.

The Effect of Forecast Accuracy on the Timing of Information

Number of pages: 51 Posted: 05 Dec 2014
Christian Hofmann and Naomi Rothenberg
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 70 (227,973)

Abstract:

principal-agent theory, timing, accuracy, recognition

23.

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 - Faculty of Business Administration (Munich School of Management) and Freie Universität Berlin
Downloads 52 (296,909)

Abstract:

public information, equilibrium, unkown risk aversion

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
Washington University in Saint Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 0 (220,045)

Abstract:

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

25.

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
Duke University - Fuqua School of Business, LMU Munich, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 0 (310,052)

Abstract:

Relative performance evaluation, Managerial power, Incentive compensation

26.

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 - Faculty of Business Administration (Munich School of Management) and University of Bern - Institute for Accounting

Abstract:

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

27.

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 - Faculty of Business Administration (Munich School of Management)

Abstract: