Zobrazeno 1 - 10 of 46 pro vyhledávání: '"Markus C. Arnold"'
2
Do Job Candidates' Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence
Autor: Robert A. Grasser, Markus C. Arnold
Publikováno v: Journal of Management Accounting Research. 34:1-21
Using an experiment, we investigate whether job candidates' noncontractible effort promises increase their actual effort in the work relationship when the labor market is competitive. Due to promise-keeping preferences, individuals tend to keep promi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1f8c974c11864a43c75951df67b2eae9
https://doi.org/10.2308/jmar-19-067
Zobrazit plný text záznamu
3
The Unintended Consequences of Headquarters' Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence
Autor: Florian Elsinger, Markus C. Arnold, Frederick W. Rankin
Publikováno v: Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (March 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: Annual Conference for Management Accounting Research. Vallendar, DE. 09.03.-10.03.2017..
Management Science, 67(12), 7912-7931. INFORMS Institute for Operations Research and the Management Sciences
Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (January 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. San Juan, PR.
Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (June 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: ENEAR (European Network for Experimental Accounting Research) Conference. KU Leuven, Belgium. 02.-03.06.2017.
This study investigates how headquarters involvement affects the efficiency of decentralized transfer price negotiations. Prior research assumes that decentralized managers negotiate transfer prices autonomously. However, evidence suggests that headq
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::00ec95d4ca78772d347adc616595ebd6
https://doi.org/10.1287/mnsc.2020.3843
Zobrazit plný text záznamu
4
Managerial Discretion and Task Interdependence in Teams
Autor: Markus C. Arnold, Ivo Tafkov
Publikováno v: Contemporary Accounting Research. 36:2467-2493
This study investigates whether task interdependence in teams alters the effectiveness of managerial discretion in motivating team performance. Teams are particularly useful when employees' tasks are interdependent—that is, when the degree to which
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::49edf03c53254d4d1ae2d69486881fcd
https://doi.org/10.1111/1911-3846.12504
Zobrazit plný text záznamu
5
The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices
Autor: Robert M. Gillenkirch, Markus C. Arnold, R. Lynn Hannan
Publikováno v: Contemporary Accounting Research. 36:1122-1145
This study investigates whether and how environmental risk affects the efficiency (i.e., overall organizational profit) of negotiated transfer prices. We discuss three fairness-based sharing norms and the implications each would have for efficiency i
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::eb7f5bc4b4e8f88f75855c271b0fa38d
https://doi.org/10.1111/1911-3846.12450
Zobrazit plný text záznamu
6
The use of a single budget or separate budgets for planning and performance evaluation
Autor: Markus C. Arnold, Martin Artz
Publikováno v: Accounting, Organizations and Society. 73:50-67
Budgeting has different functions in the firm that are not necessarily congruent with each other but conflict. In many firms, budgets are simultaneously used for both operative planning and performance evaluation. Although prior literature recommends
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f6a4a25a11e46b64357b81422fb99c7c
https://doi.org/10.1016/j.aos.2018.06.001
Zobrazit plný text záznamu
8
The Effects of Managerial Discretion in Complex Performance Evaluation Settings: Experimental Evidence
Autor: Markus C. Arnold, Kai A. Bauch
Publikováno v: SSRN Electronic Journal.
This study uses an experiment to investigate managerial discretion in multi-task environments. Prior work provides evidence that managerial discretion often affects performance less positively or even negatively in these environments. We identify and
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::30aa3cb6cf5d1c43689e0371cf1bb378
https://doi.org/10.2139/ssrn.3612084
Zobrazit plný text záznamu
9
The (Non-)Use of New Information for Incentive Recalibration: Evidence from Sales Managers’ Intra-year Target Revisions
Autor: Robert A. Grasser, Martin Artz, Markus C. Arnold
Publikováno v: SSRN Electronic Journal.
We investigate whether and under which conditions top management uses or commits to not use new information when deciding about intra-year bonus target revisions, and how this use or non-use of information varies contingent on firms’ organizational
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e6a59458b9a6a29ac831e1d10f340bfe
https://doi.org/10.2139/ssrn.2644933
Zobrazit plný text záznamu
10
The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation
Autor: Martin Artz, Ivo Tafkov, Markus C. Arnold
This study investigates how performance-to-target (exceeding vs. missing prior target) and task type (ability-driven vs. effort-driven) affect manager’s target setting decisions in a setting in which a manager sets targets for multiple employees. W
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::362c3f2474659b109f70c50509844244
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje