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Markus C. Arnold

University of Bern - Institute for Accounting

Professor for Managerial Accounting

Engehaldenstr. 4

Bern, 3012

Switzerland

  • University of Bern - Institute for Accounting

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 13,010

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Top 13,010

in Total Papers Downloads

2,927

CITATIONS

2

Scholarly Papers (15)

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1.

Integrating Sustainability Reports into Financial Statements: An Experimental Study

Number of pages: 44 Posted: 29 Mar 2012 Last Revised: 26 Jun 2012
Markus C. Arnold, Alexander Bassen and Ralf Frank
University of Bern - Institute for Accounting, University of Hamburg and DVFA
Downloads 882 (13,189)

Abstract:

Sustainability, financial performance, ESG information, anchoring

2.

Using Negotiated Budgets for Planning and Performance Evaluation: An Experimental Study

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 30 Jul 2009 Last Revised: 23 Aug 2014
Markus C. Arnold and Robert M. Gillenkirch
University of Bern - Institute for Accounting and University of Osnabrueck - Faculty of Business and Economics
Downloads 276 (66,018)

Abstract:

Budget negotiations, performance evaluation, planning, performance

3.

Uncertainty and Information Asymmetry in Budget Negotiations

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 20 Aug 2012
Markus C. Arnold and Robert M. Gillenkirch
University of Bern - Institute for Accounting and University of Osnabrueck - Faculty of Business and Economics
Downloads 217 (97,125)

Abstract:

4.

Do You Get What You Pay For? An Experimental Analysis of Managers' Decisions and Owners' Expectations

Number of pages: 36 Posted: 30 Aug 2006
Markus C. Arnold, Robert Gillenkirch and Susanne A. Welker
University of Bern - Institute for Accounting, University of Goettingen (Gottingen) - Faculty of Economic Sciences and University of Goettingen (Gottingen) - Faculty of Economic Sciences
Downloads 188 (127,454)

Abstract:

Performance measurement, management compensation, investment decisions, residual income, experimental economics

5.

Groves Mechanism vs. Profit Sharing for Corporate Budgeting - An Experimental Analysis with Preplay Communication

European Accounting Review, Forthcoming
Number of pages: 36 Posted: 25 Sep 2007
Markus C. Arnold, Eva Ponick and Heike Yasmin Schenk-Mathes
University of Bern - Institute for Accounting, Clausthal University of Technology and Clausthal University of Technology
Downloads 187 (125,069)
Citation 2

Abstract:

Budgeting, resource allocation, truth-telling, Groves mechanism, profit sharing, communication

6.

Managerial Discretion and Task Interdependence in Teams

Downloads 162 (150,048)

Managerial Discretion and Task Interdependence in Teams

2015 AAA Annual Meeting
Number of pages: 52 Posted: 16 Aug 2014 Last Revised: 02 Jul 2015
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University
Downloads 124 (187,442)

Abstract:

Team-based incentives, teams, discretion, task interdependence

Managerial Discretion and Task Interdependence in Teams

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46 Posted: 08 Dec 2014
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University
Downloads 38 (367,536)

Abstract:

Team-based incentives, teams, discretion, task interdependence

7.

Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 17 Aug 2011
Markus C. Arnold and Dominik Schreiber
University of Bern - Institute for Accounting and University of Hamburg
Downloads 119 (185,629)

Abstract:

capital budgeting, norm enforcement, reputation, ex post controls

8.

Costly Budget Negotiations and Financial Distress: An Experimental Investigation

Number of pages: 40 Posted: 16 Aug 2011
Markus C. Arnold
University of Bern - Institute for Accounting
Downloads 97 (199,023)

Abstract:

Budget negotiations, performance evaluation, negotiation costs, financial distress, performance

9.

Target Difficulty, Target Flexibility, and Firm Performance: Evidence from Business Units' Targets

Accounting, Organizations and Society, Vol. 40, No. 1, 2015
Number of pages: 49 Posted: 03 Dec 2014 Last Revised: 07 Dec 2015
Markus C. Arnold and Martin Artz
University of Bern - Institute for Accounting and Frankfurt School of Finance & Management gemeinnützige GmbH
Downloads 57 (221,585)

Abstract:

target setting; target flexibility; target difficulty; target functions

10.

Do Job Candidates’ Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 01 Mar 2017
Markus C. Arnold and Robert A Grasser
University of Bern - Institute for Accounting and University of South Carolina

Abstract:

principal-agent theory, incentive contracts, competition, effort announcements, promise-keeping, reciprocity

11.

The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 39 Posted: 17 Aug 2016
Markus C. Arnold, Florian Elsinger and Frederick W. Rankin
University of Bern - Institute for Accounting, University of Bern and Colorado State University, Fort Collins - College of Business
Downloads 0 (313,804)

Abstract:

Transfer price, negotiations, delegation, autonomy

12.

The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 49 Posted: 15 Aug 2016 Last Revised: 08 Nov 2016
Markus C. Arnold and Martin Artz
University of Bern - Institute for Accounting and Frankfurt School of Finance & Management gemeinnützige GmbH
Downloads 0 (177,881)

Abstract:

budgeting, budget functions, budget levels, planning, performance evaluation, target setting

13.

Mutual Monitoring and Team Member Communication in Teams

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 37 Posted: 15 Aug 2016
Markus C. Arnold, R. Lynn Hannan and Ivo Tafkov
University of Bern - Institute for Accounting, Tulane University - A.B. Freeman School of Business and Georgia State University
Downloads 0 (286,021)

Abstract:

team-based incentives, mutual monitoring, team member communication, subjective performance evaluation

14.

Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting

European Accounting Review, Forthcoming
Posted: 30 Sep 2011
Markus C. Arnold and Dominik Schreiber
University of Bern - Institute for Accounting and University of Hamburg

Abstract:

capital budgeting, ex post audits, reputation, experiments, repeated interaction, norm enforcement

15.

Stock Options and Dividend Protection

Journal of Institutional and Theoretical Economics, Vol. 161, No. 3, pp. 453-472, 2005
Posted: 29 Sep 2005
Markus C. Arnold and Robert Gillenkirch
University of Bern - Institute for Accounting and University of Goettingen (Gottingen) - Faculty of Economic Sciences

Abstract:

Executive stock options, managerial incentives, dividends, share repurchases, dividend protection

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