Stefan J. Reichelstein

Stanford University - Stanford Graduate School of Business

655 Knight Way

Stanford, CA 94305-5015

United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

http://www.CESifo.de

SCHOLARLY PAPERS

31

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21,359

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Top 4,152

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316

CROSSREF CITATIONS

134

Scholarly Papers (31)

Executive Compensation Tied to ESG Performance: International Evidence

IESE Business School Working Paper, Stanford University Graduate School of Business Research Paper
Number of pages: 63 Posted: 03 May 2022 Last Revised: 23 Mar 2023
Shira Cohen, Igor Kadach, Gaizka Ormazabal and Stefan J. Reichelstein
San Diego State University, University of Navarra, IESE Business School, University of Navarra, IESE Business School and Stanford University - Stanford Graduate School of Business
Downloads 313 (185,039)

Abstract:

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ESG metrics, Executive compensation, Institutional ownership

Incentives for Efficient Inventory Management: The Role of Historical Cost

Number of pages: 42 Posted: 19 Apr 2000
Tim Baldenius and Stefan J. Reichelstein
Columbia University - Columbia Business School and Stanford University - Stanford Graduate School of Business
Downloads 2,976 (8,297)
Citation 7

Abstract:

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Incentives for Efficient Inventory Management: The Role of Historical Cost

Posted: 10 Jul 2005
Tim Baldenius and Stefan J. Reichelstein
Columbia University - Columbia Business School and Stanford University - Stanford Graduate School of Business

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Inventory management, historical cost accounting, decentralization, agency theory

3.

Integrating Managerial and Tax Objectives in Transfer Pricing

Number of pages: 39 Posted: 16 Jul 2003
Tim Baldenius, Nahum D. Melumad and Stefan J. Reichelstein
Columbia University - Columbia Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Downloads 2,788 (9,307)
Citation 27

Abstract:

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transfer pricing, multinationals, taxes, decentralization

Providing Managerial Incentives: Cash Flows Versus Accrual Accounting

Number of pages: 43 Posted: 08 Jan 1999
Stefan J. Reichelstein
Stanford University - Stanford Graduate School of Business
Downloads 1,873 (17,247)
Citation 8

Abstract:

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Providing Managerial Incentives: Cash Flows Versus Accrual Accounting

Posted: 28 Oct 2000
Stefan J. Reichelstein
Stanford University - Stanford Graduate School of Business

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5.

Accrual Accounting for Performance Evaluation

Stanford GSB Research Paper No. 1886
Number of pages: 38 Posted: 25 Apr 2005
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,583 (22,802)
Citation 7

Abstract:

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Managerial performance measures, accrual accounting, incentive contracts, economic theory, economics of organizations, cost

6.

Cost Allocation for Capital Budgeting Decisions

Number of pages: 49 Posted: 19 Oct 2006
Tim Baldenius, Sunil Dutta and Stefan J. Reichelstein
Columbia University - Columbia Business School, University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,494 (24,894)
Citation 34

Abstract:

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capital budgeting, hurdle rates, decentralization, agency problems

7.
Downloads 1,473 (25,411)
Citation 11

Conservatism, Growth and Return on Investment

Number of pages: 57 Posted: 04 Dec 2006
Madhav V. Rajan, Stefan J. Reichelstein and Mark T. Soliman
Booth School of Business, University of Chicago, Stanford University - Stanford Graduate School of Business and University of Southern California - Marshall School of Business
Downloads 961 (46,311)

Abstract:

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Conservatism, Growth, Return on Investment

Conservatism, Growth, and Return on Investment

Stanford University Graduate School of Business Research Paper No. 1956
Number of pages: 58 Posted: 07 Feb 2007
Madhav V. Rajan, Stefan J. Reichelstein and Mark T. Soliman
Booth School of Business, University of Chicago, Stanford University - Stanford Graduate School of Business and University of Southern California - Marshall School of Business
Downloads 512 (105,425)
Citation 12

Abstract:

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cost accounting, financial analysis, financial statements, valuation

8.

Stock Price, Earnings and Book Value in Managerial Performance Measures

Stanford GSB Research Paper No. 1873
Number of pages: 44 Posted: 02 Feb 2005
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,187 (34,776)
Citation 14

Abstract:

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Performance measurement, managerial compensation

9.

Market-Based Transfer Prices and Intracompany Discounts

Number of pages: 32 Posted: 22 Mar 1999
Tim Baldenius, Aaron S. Edlin and Stefan J. Reichelstein
Columbia University - Columbia Business School, University of California at Berkeley and Stanford University - Stanford Graduate School of Business
Downloads 1,119 (37,870)
Citation 1

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10.

Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation

Number of pages: 39 Posted: 06 Jan 2000
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 894 (51,976)

Abstract:

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The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

ZEW - Centre for European Economic Research Discussion Paper No. 20-038
Number of pages: 49 Posted: 16 Sep 2020
Technische Universität München (TUM), Technische Universität München, Stanford University - Stanford Graduate School of Business, Technische Universität München (TUM) and German Institute for Economic Research (DIW Berlin)
Downloads 628 (81,523)

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Disclosure of non-financial information; mandatory disclosure, greenhouse gas emissions; real effects

12.

Accrual Accounting in a Dynamic Agency Setting

Number of pages: 41 Posted: 23 Feb 1999
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 816 (58,879)
Citation 2

Abstract:

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13.
Downloads 722 (68,957)
Citation 13

External and Internal Pricing in Multidivisional Firms

Stanford GSB Working Paper No. 1825(R)
Number of pages: 43 Posted: 02 Feb 2004
Tim Baldenius and Stefan J. Reichelstein
Columbia University - Columbia Business School and Stanford University - Stanford Graduate School of Business
Downloads 722 (68,173)
Citation 13

Abstract:

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External and Internal Pricing in Multidivisional Firms

Journal of Accounting Research, Forthcoming
Posted: 17 Aug 2005
Tim Baldenius and Stefan J. Reichelstein
Columbia University - Columbia Business School and Stanford University - Stanford Graduate School of Business

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Depreciation Rules and the Relation Between Marginal and Historical Cost

Number of pages: 48 Posted: 23 Sep 2008
Madhav V. Rajan and Stefan J. Reichelstein
Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business
Downloads 603 (85,834)
Citation 2

Abstract:

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depreciation, historical cost, accounting cost, economic cost, marginal cost

Depreciation Rules and the Relation Between Marginal and Historical Cost

Number of pages: 49 Posted: 27 Apr 2009
Madhav V. Rajan and Stefan J. Reichelstein
Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business
Downloads 64 (667,845)
Citation 4

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Controlling Investment Decisions: Depreciation- and Capital Charges

Number of pages: 43 Posted: 15 Dec 2002
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 575 (91,183)
Citation 34

Abstract:

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capital budgeting, residual income, depreciation, hurdle rate, agency problems

Controlling Investment Decisions: Depreciation- and Capital Charges

Posted: 13 Aug 2002
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business

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capital budgeting, residual income, depreciation, hurdle rate, agency problems

Leading Indicator Variables, Performance Measurement and Long-Term Versus Short-Term Contracts

Number of pages: 46 Posted: 30 Jun 2003
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 573 (91,618)
Citation 9

Abstract:

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Leading Indicator Variables, Performance Measurement and Long-Term Versus Short-Term Contracts

Posted: 29 Sep 2003
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business

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Carbon Capture by Fossil Fuel Power Plants: An Economic Analysis

Number of pages: 39 Posted: 23 Jul 2009 Last Revised: 25 May 2013
Ozge Islegen and Stefan J. Reichelstein
Independent and Stanford University - Stanford Graduate School of Business
Downloads 270 (216,060)

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Cost accounting, regulations, environmental protection

Carbon Capture by Fossil Fuel Power Plants: An Economic Analysis

Stanford University Graduate School of Business Research Paper No. 2033
Number of pages: 39 Posted: 08 Aug 2009 Last Revised: 28 Mar 2015
Ozge Islegen and Stefan J. Reichelstein
Independent and Stanford University - Stanford Graduate School of Business
Downloads 239 (244,090)
Citation 9

Abstract:

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cost accounting, regulations, environmental protection

18.

Conservatism Correction for the Market-to-Book Ratio and Tobin's q

CESifo Working Paper Series No. 4626, Rock Center for Corporate Governance at Stanford University Working Paper No. 176
Number of pages: 54 Posted: 06 Mar 2014
Maureen F. McNichols, Madhav V. Rajan and Stefan J. Reichelstein
Stanford University, Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business
Downloads 425 (133,059)

Abstract:

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19.

Levelized Product Cost: Concept and Decision Relevance

CESifo Working Paper Series No. 4590
Number of pages: 52 Posted: 11 Feb 2014
Stefan J. Reichelstein and Anna Rohlfing-Bastian
Stanford University - Stanford Graduate School of Business and Goethe University Frankfurt
Downloads 247 (237,313)
Citation 16

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20.

Cost- and Price Dynamics of Solar PV Modules

CESifo Working Paper Series No. 5674
Number of pages: 46 Posted: 04 Feb 2016
Stefan J. Reichelstein and Anshuman Sahoo
Stanford University - Stanford Graduate School of Business and Stanford University
Downloads 180 (318,579)
Citation 3

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long-run marginal cost, cost estimation, learning-by-doing, price dynamics

Transitioning to Clean Energy Transportation Services: Life-Cycle Cost Analysis for Vehicle Fleets

Applied Energy, Volume 285, 1 March 2021, 116408, ZEW - Centre for European Economic Research Discussion Paper No. 20-054
Number of pages: 36 Posted: 23 Oct 2020 Last Revised: 21 Jan 2021
Stephen Comello, Gunther Glenk and Stefan J. Reichelstein
Stanford Graduate School of Business, Harvard Business School and Stanford University - Stanford Graduate School of Business
Downloads 96 (524,147)
Citation 4

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decarbonization, clean energy vehicles, transportation services, life-cycle cost, fleet optimization

22.

Proof of Local Stability of the Rate-of-Return Regulation Process

Stanford University Graduate School of Business Research Paper No. 2042
Number of pages: 9 Posted: 18 Jan 2010
Alexander Nezlobin, Madhav V. Rajan and Stefan J. Reichelstein
London School of Economics, Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business
Downloads 113 (463,508)
Citation 6

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cost accounting, economic theory, Regulation

Holdups, Standard Breach Remedies, and Optimal Investment

NBER Working Paper No. w5007
Number of pages: 43 Posted: 06 Sep 2000 Last Revised: 09 Mar 2022
Aaron S. Edlin and Stefan J. Reichelstein
University of California at Berkeley and Stanford University - Stanford Graduate School of Business
Downloads 108 (482,092)

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Holdups, Standard Breach Remedies, and Optimal Investment

Posted: 25 Jun 1998
Aaron S. Edlin and Stefan J. Reichelstein
University of California at Berkeley and Stanford University - Stanford Graduate School of Business

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24.

Structural Properties of the Price-to-Earnings and Price-to-Book Ratios

Review of Accounting Studies, Forthcoming
Posted: 27 Mar 2016
Alexander Nezlobin, Madhav V. Rajan and Stefan J. Reichelstein
London School of Economics, Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business

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price-to-earnings, price-to-book, Tobin's q, growth, profitability, conservatism

25.

Objective Versus Subjective Indicators of Managerial Performance

Accounting Review, 2009
Posted: 23 Sep 2008
Madhav V. Rajan and Stefan J. Reichelstein
Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business

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discretion, bonus pools, subjective performance measurement

26.

A Perspective on Asymmetric Information, Incentives and Intrafirm Resource Allocation

Management Science, Forthcoming
Posted: 19 Jul 2004
Madhav V. Rajan and Stefan J. Reichelstein
Booth School of Business, University of Chicago and Stanford University - Stanford Graduate School of Business

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Intrafirm resource allocation, Managerial Incentives, Asymmetric Information

27.

Comparative Statics of Monopoly Pricing

Posted: 14 Sep 2000
Tim Baldenius and Stefan J. Reichelstein
Columbia University - Columbia Business School and Stanford University - Stanford Graduate School of Business

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monopoly pricing, comparative statics, log-concavity

28.

Asset Valuation and Performance Measurement in a Dynamic Agency Setting

Posted: 27 Oct 1999
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business

Abstract:

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29.

Negotiated Versus Cost-Based Transfer Pricing

Posted: 23 Sep 1999
Tim Baldenius, Stefan J. Reichelstein and Savita A. Sahay
Columbia University - Columbia Business School, Stanford University - Stanford Graduate School of Business and City University of New York (CUNY) - Stan Ross Department of Accountancy

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30.

Investment Decisions and Managerial Performance Evaluation

Posted: 13 Aug 1997
Stefan J. Reichelstein
Stanford University - Stanford Graduate School of Business

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31.

Budgeting and Hierarchical Control

Posted: 12 Jun 1997
Dilip Mookherjee and Stefan J. Reichelstein
Boston University - Department of Economics and Stanford University - Stanford Graduate School of Business

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