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Keywords: risk-taking
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Journal Articles
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...