Markus C. Arnold

University of Bern - Institute for Accounting

Professor for Managerial Accounting

Engehaldenstr. 4

Bern, 3012

Switzerland

SCHOLARLY PAPERS

19

DOWNLOADS
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Top 12,218

in Total Papers Downloads

4,002

SSRN CITATIONS
Rank 23,028

SSRN RANKINGS

Top 23,028

in Total Papers Citations

1

CROSSREF CITATIONS

32

Scholarly Papers (19)

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 1,473 (12,397)
Citation 13

Abstract:

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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 440 (67,057)

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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 284 (110,432)

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4.

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

Accounting, Organizations and Society, Forthcoming, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 56 Posted: 15 Aug 2016 Last Revised: 14 Dec 2018
Markus C. Arnold and Martin Artz
University of Bern - Institute for Accounting and University of Muenster - Accounting Center
Downloads 279 (112,591)
Citation 1

Abstract:

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

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 162 (189,127)
Citation 5

Abstract:

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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 45 (426,047)
Citation 1

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Team-based incentives, teams, discretion, task interdependence

Managerial Discretion and Task Interdependence in Teams

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University

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team-based incentives, teams; discretion, task interdependence

6.

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 206 (152,438)

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

7.

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 200 (156,680)
Citation 2

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

8.

Investment Professionals’ Use of Corporate Social Responsibility Disclosures

Kelley School of Business Research Paper No. 17-61, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 17 Aug 2017
University of Bern - Institute for Accounting, Tilburg University, Indiana University - Kelley School of Business and University of Pittsburgh - Accounting Group
Downloads 198 (158,180)
Citation 1

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Corporate social responsibility, CSR, professional investors, CSR disclosures

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 University of Muenster - Accounting Center
Downloads 159 (192,050)
Citation 1

Abstract:

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target setting; target flexibility; target difficulty; target functions

10.

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 150 (201,639)
Citation 2

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

11.

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 136 (218,391)
Citation 1

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capital budgeting, norm enforcement, reputation, ex post controls

12.

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 127 (230,408)

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

13.

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, Rotterdam School of Management - Department of Accounting and Control and Colorado State University, Fort Collins - College of Business
Downloads 87 (298,816)

Abstract:

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Transfer price, negotiations, delegation, autonomy

14.

The Effect of Target Transparency on Managers’ Target Setting Decisions

Number of pages: 36 Posted: 02 Aug 2019
Markus C. Arnold, Martin Artz and Ivo Tafkov
University of Bern - Institute for Accounting, University of Muenster - Accounting Center and Georgia State University
Downloads 54 (386,836)

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Target setting, target transparency, target divergence, help, cooperation

15.

What is a Fair Amount of Executive Compensation? Outrage Potential of Two Key Stakeholder Groups

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 651-685, 2018
Number of pages: 35 Posted: 07 May 2018
Markus C. Arnold and Robert Grasser
University of Bern - Institute for Accounting and University of South Carolina
Downloads 1 (670,653)
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distributive justice, executive compensation, fairness, outrage constraints, public outrage

16.

The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation

Number of pages: 46
Markus C. Arnold, Martin Artz and Ivo Tafkov
University of Bern - Institute for Accounting, University of Muenster - Accounting Center and Georgia State University
Downloads 1

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Target setting, performance-to-target, target adjustments, target difference, task type

17.

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: 22 Aug 2018
Markus C. Arnold and Robert Grasser
University of Bern - Institute for Accounting and University of South Carolina

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

18.

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

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

19.

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

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