Christian Hofmann

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

Kaulbachstr. 45

Munich, DE 80539

Germany

SCHOLARLY PAPERS

30

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7,935

CITATIONS
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SSRN RANKINGS

Top 13,810

in Total Papers Citations

27

Scholarly Papers (30)

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 - Faculty of Business Administration (Munich School of Management) and George Washington University - Department of Accountancy
Downloads 1,027 (20,165)
Citation 2

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 922 (23,670)
Citation 1

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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 - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 806 (28,699)

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 737 (32,433)
Citation 1

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 510 (52,798)
Citation 3

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 353 (82,141)

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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 - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 347 (83,799)

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Executive Compensation, Relative Performance Evaluation, Performance Measurement

8.
Downloads 339 ( 86,082)
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 213 (139,491)
Citation 7

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 126 (220,454)
Citation 7

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

9.

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 Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 335 (87,207)

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

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 - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 218 (136,764)
Citation 4

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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 - Faculty of Business Administration (Munich School of Management) and University of Mannheim
Downloads 198 (149,683)
Citation 1

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 189 (156,291)
Citation 2

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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 - Faculty of Business Administration (Munich School of Management)

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

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
Washington University in St. Louis - John M. Olin Business School, Amsterdam Business School and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 173 (169,231)

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

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 173 (169,231)

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

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 - Faculty of Business Administration (Munich School of Management)
Downloads 168 (173,623)

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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 - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 166 (175,482)

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principal-agent theory, asymmetric information, timeliness, accuracy

17.

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 153 (187,967)

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18.

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 Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 152 (189,019)
Citation 1

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Contracting, Business unit performance measurement, Organizational design, Interdependencies

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 - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 134 (209,322)

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Relative performance evaluation, Managerial power, Incentive compensation

20.

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 - Faculty of Business Administration (Munich School of Management)
Downloads 127 (218,338)

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

21.

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 127 (218,338)
Citation 1

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Task Assignment, Principal-Agent Analysis, Variable Pay Ratio

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 - Faculty of Business Administration (Munich School of Management)
Downloads 124 (222,328)
Citation 4

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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 - Faculty of Business Administration (Munich School of Management)
Downloads 117 (232,169)

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Bonus Pool, Incentives, Non-verifiable information

24.

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 - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 104 (252,465)

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principal-agent theory, timing, accuracy, recognition

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 - Faculty of Business Administration (Munich School of Management) and University of Michigan at Ann Arbor - Accounting
Downloads 79 (300,510)

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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 - Faculty of Business Administration (Munich School of Management), Pennsylvania State University, University Park - Department of Accounting and University of Vienna - Accounting and Control
Downloads 72 (317,048)

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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 - Faculty of Business Administration (Munich School of Management) and Freie Universität Berlin
Downloads 68 (327,064)

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public information, equilibrium, unkown risk aversion

28.

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 - Faculty of Business Administration (Munich School of Management) and LMU Munich
Downloads 17 (526,657)

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management forecasts, conservatism, upper echelons theory, managerial traits

29.

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

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

30.

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)

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