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Keywords: risk-taking
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Journal Articles
Journal of Management Accounting Research 1–25.
Published: 27 December 2024
... behaviors—cooperation and risk-taking—that impact firm performance and that theory suggests are likely affected by the fundamental differences between the two allocation methods. We find that noninsulating allocations lead to greater cooperation between managers, and greater risk-taking, than insulating...
Journal Articles
Journal of Management Accounting Research 1–25.
Published: 09 September 2024
... RPI can motivate larger, more impactful CSR investments and by highlighting the role that managers risk preferences can play in these decisions. Data Availability: Data are available upon request. Keywords: corporate social responsibility; social impact; risk-taking; risk preferences; relative...
Journal Articles
Journal of Management Accounting Research (2021) 33 (3): 77–95.
Published: 01 September 2021
...Niklas Kreilkamp; Sascha Matanovic; Friedrich Sommer; Arnt Wöhrmann ABSTRACT Using an experiment, we investigate the joint effects of compensation caps and formal justification requirements on risk-taking. Compensation caps restrict the earnings potential of decision-makers and have been...