University of Bern - Institute for Accounting
in Total Papers Downloads
Sustainability, financial performance, ESG information, anchoring
Budget negotiations, performance evaluation, planning, performance
Performance measurement, management compensation, investment decisions, residual income, experimental economics
Budgeting, resource allocation, truth-telling, Groves mechanism, profit sharing, communication
Team-based incentives, teams, discretion, task interdependence
capital budgeting, norm enforcement, reputation, ex post controls
Budget negotiations, performance evaluation, negotiation costs, financial distress, performance
target setting; target flexibility; target difficulty; target functions
principal-agent theory, incentive contracts, competition, effort announcements, promise-keeping, reciprocity
Transfer price, negotiations, delegation, autonomy
budgeting, budget functions, budget levels, planning, performance evaluation, target setting
team-based incentives, mutual monitoring, team member communication, subjective performance evaluation
capital budgeting, ex post audits, reputation, experiments, repeated interaction, norm enforcement
Executive stock options, managerial incentives, dividends, share repurchases, dividend protection
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