infonet-economy

Bonus taxes have been implemented to prevent managers from taking excessive risks. This paper analyzes the effects of taxing executives’ bonuses in a principal–agent model. Our model shows that, contrary to its intention, the introduction of a bonus tax intensifies managers’ risk-taking behavior and decreases their effort. The principal responds to a bonus tax by offering the manager...

We study how securities analysts influence managers’ use of different types of earnings management. To isolate causality, we employ a quasi-experiment that exploits exogenous reductions in analyst following resulting from brokerage house mergers. We find that managers respond to the coverage loss by decreasing real earnings management while increasing accrual manipulation. These...

Assessing subscription models in retailing, we seek to identify the drivers that influence consumers’ attitude towards product
subscriptions. Using Prospect Theory, we find that consumers prefer subscription boxes with surprise content in lower frequencies and
subscription boxes with predefined content in higher frequencies.

Unsere zentrale These: 80 Prozent der Unternehmen verkaufen ihre Leistungen unter ihrem Wert. Das muss verbessert werden. Dabei gilt es besonders, an den Gesprächen mit den Kunden anzusetzen. Was nicht durch den Verkauf zum Kunden transportiert wird, findet im Geschäft „Business-to-Business“ nämlich gar nicht statt.

Marketing and Design Thinking are rarely associated with each other because they stem from very different fields of science and application sources: thus, different paradigms. In this paper, fundamental similarities between the two approaches are discussed and it is shown systematically how the two points of view can benefit from each other. Design Thinking can effectively help...

In most developed countries, the workforce is aging. With increasing individual age, there is a higher chance to acquire health restrictions. Organizations typically react to these circumstances by providing health-related workplace accommodations. Prior research indicates that the effectiveness of workplace accommodations strongly relies upon stakeholders such as coworkers and their...

Im Zuge der Einführung neuer Arbeitsformen setzten Firmen zunehmend auf netzwerkartige Formen der Zusammenarbeit. Allerdings beinhalten diese weniger hierarchisch strukturierten Organisationsdesigns auch Herausforderungen, wie z.B. mögliche Rollenüberforderungen, erhöhten Abstimmungsbedarf und Schwierigkeiten bei der gemeinsamen Priorisierung. Unsere Studie bei einem international...