Thomas Pfeiffer

University of Vienna - Accounting and Control

Professor

Bruenner Strasse 72

Vienna 1210, Vienna

Austria

SCHOLARLY PAPERS

21

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7,716

CITATIONS
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Top 7,151

in Total Papers Citations

78

Scholarly Papers (21)

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 2,159 (6,217)
Citation 15

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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 1,712 (9,054)
Citation 48

Abstract:

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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 1,423 (12,422)
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 404 (71,076)
Citation 2

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

5.

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 (84,810)
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 261 (115,536)
Citation 3

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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 - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 221 (136,503)
Citation 16

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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 187 (159,591)

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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 187 (159,591)
Citation 3

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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 164 (179,232)
Citation 1

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

11.

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 145 (198,663)

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accruals, investment criteria, residual income, capital budgeting

12.

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 140 (204,360)

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Relative performance evaluation, Managerial power, Incentive compensation

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 112 (242,217)
Citation 6

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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 - Faculty of Business Administration (Munich School of Management), Pennsylvania State University, University Park - Department of Accounting and University of Vienna - Accounting and Control
Downloads 73 (318,041)

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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 64 (341,285)

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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 (370,864)
Citation 2

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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 48 (390,564)

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Irreversibility Effect, Irreversible Decisions, Uncertainty, Agency Conflicts

18.

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

Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 905-926, September 2004
Number of pages: 22 Posted: 27 Sep 2004
Thomas Pfeiffer
University of Vienna - Accounting and Control
Downloads 15 (544,509)
Citation 9
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19.

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

20.

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

21.

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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