The impact of clawback provisions on information processing and investment behaviour
Year of publication: |
December 2017
|
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Authors: | Hirsch, Bernhard ; Reichert, Bernhard E. ; Sohn, Matthias |
Published in: |
Management accounting research. - Amsterdam [u.a.] : Elsevier, ISSN 1044-5005, ZDB-ID 1040541-0. - Vol. 37.2017, p. 1-11
|
Subject: | Clawback provision | Incentive contract | Risk-taking | Investment decision | Motivated reasoning | Prospect theory | Prospect Theory | Leistungsanreiz | Performance incentive | Investition | Investment | Prinzipal-Agent-Theorie | Agency theory | Anlageverhalten | Behavioural finance | Investitionsentscheidung | Managervergütung | Executive compensation | Risikopräferenz | Risk attitude | Motivation |
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