Thomas Pfeiffer

University of Vienna - Accounting and Control

Professor

Bruenner Strasse 72

Vienna 1210, Vienna

Austria

SCHOLARLY PAPERS

22

DOWNLOADS
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Top 5,747

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8,052

SSRN CITATIONS
Rank 21,361

SSRN RANKINGS

Top 21,361

in Total Papers Citations

26

CROSSREF CITATIONS

16

Scholarly Papers (22)

1.

Cost Based Transfer Pricing

Review of Accounting Studies, Vol. 16, No. 2, Forthcoming 2011
Number of pages: 41 Posted: 24 Oct 2007 Last Revised: 11 May 2010
Thomas Pfeiffer, Ulf Schiller and Joachim Wagner
University of Vienna - Accounting and Control, University of Basel and University of Vienna - Institute of Business Administration
Downloads 2,206 (6,903)
Citation 7

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Transfer Pricing, Specific Investments, Costs

A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries

Number of pages: 32 Posted: 03 Nov 2007
Gerhard Speckbacher, Jürgen Bischof and Thomas Pfeiffer
Vienna University of Economics and Business Administration (WU), Aalen University of Applied Sciences and University of Vienna - Accounting and Control
Downloads 1,776 (9,745)
Citation 8

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balanced scorecard, performance management, empirical study

A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries

Management Accounting Research, Vol. 14, No. 4, December 2003
Posted: 13 Nov 2003
Gerhard Speckbacher, Jürgen Bischof and Thomas Pfeiffer
Vienna University of Economics and Business Administration (WU), Aalen University of Applied Sciences and University of Vienna - Accounting and Control

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balanced scorecard, performance management, empirical study

3.

Centralized Versus Decentralized Transfer Pricing and Cost-System Choice

Number of pages: 45 Posted: 18 Aug 2006
Stephan Lengsfeld, Thomas Pfeiffer and Ulf Schiller
University of Freiburg, University of Vienna - Accounting and Control and University of Basel
Downloads 1,466 (13,482)
Citation 4

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Transfer Pricing, Centralization, Decentralization, ERP Systems

4.

Incentive System Design Based on Accrual Accounting: A Summary and Analysis

Journal of Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 16 Apr 2010 Last Revised: 28 Jul 2011
Thomas Pfeiffer and Louis Velthuis
University of Vienna - Accounting and Control and Goethe University Frankfurt
Downloads 418 (76,174)

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Incentive Systems, Accrual Accounting, Goal-Congruence, Preference-Similarity

5.

Estimating Pay-for-Performance Sensitivity in the Presence of Relative Performance Evaluation

Number of pages: 43 Posted: 17 Aug 2011 Last Revised: 16 Apr 2020
Shane S. Dikolli, Christian Hofmann and Thomas Pfeiffer
Darden School of Business University of Virginia, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 357 (91,426)
Citation 1

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Executive Compensation, Relative Performance Evaluation, Performance Measurement

6.

Dual Transfer Pricing with Internal and External Trade

Review of Accounting Studies, 2016
Number of pages: 33 Posted: 30 Aug 2012 Last Revised: 22 Mar 2017
Independent, University of Oregon and University of Vienna - Accounting and Control
Downloads 277 (120,677)
Citation 2

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Dual Transfer Pricing; Market-based Transfer Pricing; Decentralized Decision-Making

7.

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 (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 226 (148,200)
Citation 5

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

8.

An Evaluation of Alternative Market-Based Transfer Prices

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 04 Feb 2016 Last Revised: 01 Oct 2017
University of Oregon, University of Applied Sciences for Management and Communication (FHWien der WKW) and University of Vienna - Accounting and Control
Downloads 209 (159,485)
Citation 2

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Intra-company coordination, imperfect competition, market-based transfer pricing

9.

Multi-Stage Capital Budgeting for Shared Investments

Management Science, 2013
Number of pages: 28 Posted: 06 Jun 2011 Last Revised: 22 Mar 2017
University of Oregon, University of Vienna - Accounting and Control and University of Graz
Downloads 192 (172,496)

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Capital Budgeting, Cooperative Investments, Two-Stage Investment Decisions, Abandonment Options, Cost Allocation

10.

Two-Stage Capital Budgeting, Capital Charge Rates, and Resource Constraints

Review of Accounting Studies, Vol. 22, No. 2, 2017
Number of pages: 36 Posted: 03 Jun 2015 Last Revised: 23 May 2017
University of Oregon, University of Vienna - Accounting and Control and University of Graz
Downloads 174 (188,322)

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Multi-stage capital budgeting, Multi-divisional capital budgeting, Capital charge rates

11.

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 (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 162 (200,216)
Citation 2

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Relative performance evaluation, Managerial power, Incentive compensation

12.

Net Present Value-Consistent Investment Criteria Based on Accruals

Number of pages: 18 Posted: 22 Aug 2009
Thomas Pfeiffer
University of Vienna - Accounting and Control
Downloads 150 (213,668)

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accruals, investment criteria, residual income, capital budgeting

13.

Sourcing Strategies of a Multi-Input-Multi-Product Firm

Number of pages: 36 Posted: 05 Dec 2013 Last Revised: 21 Mar 2016
Michael Kopel, Clemens Löffler and Thomas Pfeiffer
University of Graz, University of Applied Sciences for Management and Communication (FHWien der WKW) and University of Vienna - Accounting and Control
Downloads 114 (263,897)

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make-or-buy; multi-product firm; outsourcing

14.

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 (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 92 (304,951)
Citation 2

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

15.

Complementary Monopolies and Multi-Product Firms

Number of pages: 8 Posted: 27 May 2017
Michael Kopel, Clemens Löffler and Thomas Pfeiffer
University of Graz, University of Applied Sciences for Management and Communication (FHWien der WKW) and University of Vienna - Accounting and Control
Downloads 84 (322,778)

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complementary monopolies, multi-input sourcing, multi-product firms

16.

On the Optimality of Linear Contracts to Induce Goal-Congruent Investment Behavior

Number of pages: 10 Posted: 15 Apr 2010
Louis Velthuis and Thomas Pfeiffer
Goethe University Frankfurt and University of Vienna - Accounting and Control
Downloads 54 (408,194)
Citation 1

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Residual Income, Linear Contracts, Goal-Congruence

17.

The Irreversibility Effect and Agency Conflicts

Theory and Decision, Forthcoming
Number of pages: 25 Posted: 21 Dec 2012
University of Applied Sciences for Management and Communication (FHWien der WKW), University of Vienna - Accounting and Control and University of Graz
Downloads 53 (411,642)

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Irreversibility Effect, Irreversible Decisions, Uncertainty, Agency Conflicts

18.

The Effect of Capital Market Concerns on Specific Investments in the Supply Chain

Number of pages: 38 Posted: 17 Dec 2019 Last Revised: 20 Feb 2020
Hui Chen and Thomas Pfeiffer
University of Zurich and University of Vienna - Accounting and Control
Downloads 27 (524,583)

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hold-up, specific investment incentives, capital market valuation, supply chain

19.

Net Present Value-Consistent Investment Criteria Based on Accruals: A Generalisation of the Residual Income-Identity

Number of pages: 22 Posted: 27 Sep 2004
Thomas Pfeiffer
University of Vienna - Accounting and Control
Downloads 15 (599,982)
Citation 2
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20.

Capital Budgeting, Information Timing, and the Value of Abandonment Options

Management Accounting Research, Forthcoming
Posted: 05 Aug 2010
Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Graz

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Capital Budgeting, Timing of Information, Value of Real Option

21.

Residual Income-Based Compensation Plans for Controlling Investment Decisions Under Sequential Private Information

Management Science, Vol. 53, No. 3, March 2007
Posted: 12 Jan 2009
Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Graz

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sequential capital budgeting, residual income, accounting adjustments, sequential adverse selection problem

22.

Good and Bad News for the Implementation of Shareholder-Value Concepts in Decentralized Organizations

Schmalenbach Business Review (sbr), Vol. 52, January 2000
Posted: 14 Aug 2002
Thomas Pfeiffer
University of Vienna - Accounting and Control

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