Frank Moers

Maastricht University School of Business and Economics

European Centre for Corporate Engagement (ECCE)

Tongersestraat 53

Maastricht, 6211LM

Netherlands

SCHOLARLY PAPERS

26

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6,101

SSRN CITATIONS
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Top 15,057

in Total Papers Citations

29

CROSSREF CITATIONS

31

Scholarly Papers (26)

1.

An Empirical Analysis of the Role of Risk Aversion in Executive Compensation Contracts

MARC Working Paper No. 3/2000-07
Number of pages: 44 Posted: 10 Jan 2001
Erik Peek and Frank Moers
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Maastricht University School of Business and Economics
Downloads 1,260 (15,998)
Citation 2

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risk aversion, agency theory, executive compensation

2.

Compensation Objectives and Business Unit Pay Strategy

Chicago Booth School of Business Research Paper No. 08-24
Number of pages: 56 Posted: 17 Dec 2008 Last Revised: 08 Nov 2013
Tuck School of Business at Dartmouth College, University of Pennsylvania - Accounting Department and Maastricht University School of Business and Economics
Downloads 679 (38,903)

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Who Withdraws Shareholder Proposals and Does It Matter? An Analysis of Sponsor Identity and Pay Practices

Corporate Governance: An International Review (Forthcoming)
Number of pages: 44 Posted: 14 Jul 2011 Last Revised: 19 Feb 2015
Rob Bauer, Frank Moers and Michael Viehs
Maastricht University, Maastricht University School of Business and Economics and Oxford University Smith School of Enterprise and the Environment
Downloads 576 (47,694)
Citation 7

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Corporate governance, shareholder proposals, private negotiations, institutional ownership

Who Withdraws Shareholder Proposals and Does it Matter? An Analysis of Sponsor Identity and Pay Practices

Corporate Governance: An International Review, Vol. 23, Issue 6, pp. 472-488, 2015
Number of pages: 17 Posted: 06 Nov 2015
Rob Bauer, Frank Moers and Michael Viehs
Maastricht University, Maastricht University School of Business and Economics and Oxford University Smith School of Enterprise and the Environment
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Corporate Governance, Shareholder Proposals, Private Negotiations, Institutional Ownership

4.

The Choice of Different Types of Subjectivity in CEO Annual Bonus Contracts

Accounting Review, Vol. 86, No. 6, 2011
Number of pages: 46 Posted: 19 Jun 2011
Felix Hoppe and Frank Moers
Maastricht University - School of Business and Economics and Maastricht University School of Business and Economics
Downloads 541 (52,236)
Citation 2

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discretion, optimal contracting, bonus contracts, corporate governance

5.

Management Control as a System or a Package? Conceptual and Empirical Issues

Number of pages: 38 Posted: 14 Apr 2013 Last Revised: 24 Jul 2013
Isabella Grabner and Frank Moers
WU Vienna and Maastricht University School of Business and Economics
Downloads 436 (68,286)
Citation 7

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6.

Bonus Contracts, Private Information and CEO Turnover

Number of pages: 36 Posted: 15 Jul 2008
Felix Hoppe and Frank Moers
Maastricht University - School of Business and Economics and Maastricht University School of Business and Economics
Downloads 431 (69,306)
Citation 4

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CEO incentives, bonus contracts, private information, boards of directors, turnover

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Number of pages: 64 Posted: 04 Jul 2013 Last Revised: 21 Jun 2018
Tulane University - A.B. Freeman School of Business, Emory University, Maastricht University School of Business and Economics and University of Illinois at Urbana-Champaign
Downloads 411 (72,771)
Citation 6

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tacit knowledge, audit expertise, performance evaluation, firm commitment

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Journal of Accounting Research, Vol. 56, No. 4, 2018
Posted: 09 May 2019
Tulane University - A.B. Freeman School of Business, Emory University, Maastricht University School of Business and Economics and University of Illinois at Urbana-Champaign

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tacit knowledge, audit expertise, performance evaluation, firm commitment

8.

Implicit Incentives for Human Capital Acquisition

Number of pages: 55 Posted: 03 Jul 2015
Isabella Grabner and Frank Moers
WU Vienna and Maastricht University School of Business and Economics
Downloads 392 (77,521)

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implicit incentives, human capital acquisition, training, promotions

9.

Managers’ Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments

Number of pages: 56 Posted: 15 Aug 2011 Last Revised: 16 May 2013
Isabella Grabner and Frank Moers
WU Vienna and Maastricht University School of Business and Economics
Downloads 251 (126,609)
Citation 3

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promotion decisions, alternative job assignments, (subjective) performance evaluation

10.
Downloads 240 (132,494)
Citation 1

The Market for Independent Directors

Number of pages: 57 Posted: 25 Jul 2012 Last Revised: 07 May 2014
Lei Chen and Frank Moers
Southwestern University of Finance and Economics (SWUFE) and Maastricht University School of Business and Economics
Downloads 239 (132,503)
Citation 1

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independent directors, market for directors, director turnover, directorship portfolio

The Market for Independent Directors

Corporate Governance: An International Review, Vol. 26, Issue 6, pp. 429-447, 2018
Number of pages: 19 Posted: 05 Nov 2018
Lei Chen and Frank Moers
Southwestern University of Finance and Economics (SWUFE) and Maastricht University School of Business and Economics
Downloads 1 (707,915)
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corporate governance, directorship portfolio adjustments, independent directors, monitoring and advising costs, sarbanes–oxley act

11.

Insider Trading and Corporate Innovation: The Real Effects of Disclosure

Number of pages: 53 Posted: 05 May 2018 Last Revised: 08 Dec 2018
Katrin Hussinger, Thomas Keusch and Frank Moers
Universite du Luxembourg, INSEAD and Maastricht University School of Business and Economics
Downloads 233 (136,401)

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Disclosure; Real effects; Insider trading; Innovation; Patents; Trade Secrets

12.

Capital Budget Renegotiations and the Adverse Consequences of Delegating Investment Decision Rights

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 15 Aug 2011
Maastricht University - Department of Accounting and Information Management, Maastricht University and Maastricht University School of Business and Economics
Downloads 197 (160,002)

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capital budgeting, investment decision rights, renegotiation, multi-period investments, cost escalation, cost shifting

13.

The Influence of Target Setting on Employees’ Investment Behavior

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 21 Aug 2013 Last Revised: 05 Sep 2017
Maastricht University, Maastricht University and Maastricht University School of Business and Economics
Downloads 158 (194,372)
Citation 1

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Target Setting, Long-Term Investments, Target Ratcheting

14.

Target Setting in Multi-Divisional Firms: State of the Art and Avenues for Future Research

Number of pages: 61 Posted: 17 Jan 2018 Last Revised: 21 May 2018
Maastricht University, WU Vienna and Maastricht University School of Business and Economics
Downloads 103 (269,597)
Citation 6

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design of target setting process, performance targets, multi-divisional firms

15.

Determinants and Consequences of Budget Reallocations: Evidence from the Consumer Goods Industry

Number of pages: 44 Posted: 18 Apr 2015
Isabella Grabner and Frank Moers
WU Vienna and Maastricht University School of Business and Economics
Downloads 82 (311,929)

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budgeting, efficient capital allocation, budget reallocation, rent-seeking

16.

The Effect of Peer Group Overlap in Executives’ RPE Contracts on Competitive Aggressiveness

Number of pages: 39 Posted: 14 May 2019 Last Revised: 23 Sep 2019
Maastricht University, Maastricht University School of Business and Economics and Maastricht University
Downloads 69 (344,151)

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peer group overlap, strategic interaction, competitive aggressiveness, relative performance evaluation

17.

Selective Regulator Decoupling and Organizations’ Strategic Responses

Academy of Management Journal (Forthcoming)
Number of pages: 57 Posted: 01 Mar 2019
Jonas Heese, Ranjani Krishnan and Frank Moers
Harvard University - Business School (HBS), Michigan State University - Department of Accounting & Information Systems and Maastricht University School of Business and Economics
Downloads 42 (432,152)

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selective regulator decoupling; nonprofit organizations; beneficence; mispricing; upcoding

18.

Identifying Talent: An Exploratory Investigation of Explicit Potential Assessment

AAA 2018 Management Accounting Section (MAS) Meeting
Posted: 18 Aug 2017
WU Vienna, Maastricht University and Maastricht University School of Business and Economics

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talent identification, promotion, performance measurement

19.

How to Mitigate Bias in Performance Evaluations: An Analysis of the Consequences of Supervisors’ Evaluation Behavior

The Accounting Review In-Press: Doi.org/10.2308/tar-2016-0662
Posted: 17 Aug 2015 Last Revised: 01 Feb 2020
WU Vienna, Maastricht University and Maastricht University School of Business and Economics

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subjective performance evaluation, performance evaluation bias, calibration committees, leadership skills, promotions

20.

Managers' Choices of Evaluation Criteria in Promotion Decisions: An Analysis of Alternative Job Assignments

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Isabella Grabner and Frank Moers
WU Vienna and Maastricht University School of Business and Economics

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promotion decisions, alternative job assignments, (subjective) performance evaluation

21.

Comparing Abnormal Accruals Estimates Across Samples: An International Test

European Accounting Review, Forthcoming
Posted: 30 Oct 2012
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Maastricht Accounting and Auditing Research and Education Center (MARC), Maastricht University School of Business and Economics and Maastricht Accounting and Auditing Research and Education Center (MARC)

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abnormal accruals models, earnings management detection, predictive accuracy, international accounting

22.

The Dynamics of Incentive Contracting: The Role of Learning in the Diffusion Process

Accounting, Organizations and Society, Forthcoming
Posted: 13 Sep 2010
Jasmijn C. Bol and Frank Moers
Tulane University - A.B. Freeman School of Business and Maastricht University School of Business and Economics

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23.

Role of Financial Incentives and Social Incentives in Multi-Task Settings

Journal of Management Accounting Research, Vol. 19, 2007
Posted: 21 Apr 2007
Alexander Brueggen and Frank Moers
Maastricht University and Maastricht University School of Business and Economics

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multi-tasking, distorting financial incentives, social incentives, effort level vs. effort allocation, ethical concerns

24.

The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research

European Accounting Review, Vol. 16, No. 1, pp. 173-195, 2007
Posted: 04 Apr 2007
Robert H. Chenhall and Frank Moers
Monash University - Department of Accounting and Maastricht University School of Business and Economics

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endogeneity, empirical accounting research, theory, applied econometrics

Performance Measure Properties and Delegation

Accounting Review, Vol. 81, pp. 897-924, 2006
Posted: 25 Jan 2006
Frank Moers
Maastricht University School of Business and Economics

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Delegation, performance measure properties, contractibility, financial vs. non-financial performance measures, simultaneity

Performance Measure Properties and Delegation

Posted: 29 May 2004
Frank Moers
Maastricht University School of Business and Economics

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Delegation, performance measure properties, contractibility, financial vs. non-financial performance measures, simultaneity

26.

Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity

Accounting, Organizations and Society, Vol. 30, pp. 67-80, 2005
Posted: 31 Jan 2004
Frank Moers
Maastricht University School of Business and Economics

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Discretion, diversity, subjectivity, incentives, bias