The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision … different behavioral channels. In particular, managers make use of the information provided by placing higher-margin products …

the literature on executive pay: the manager power hypothesis and the efficient pay hypothesis. We find support for the … manager power hypothesis for Germany as executives tend to be rewarded when the sector is doing well rather than the firm they … work for. We reject, however, the efficient pay hypothesis as CEO pay and the demand for managers increases in Germany in …

convinced that their manager cares for them. Managers can signal their altruistic feelings towards their employees in two ways … altruistic managers may offer lower wages and nevertheless build up better social-exchange relationships with their employees … than egoistic managers do. In such equilibria, a low wage signals to employees that the manager has something else to offer …

brightest managers to the public sector abound. This paper studies self-selection into managerial positions in the public and … ability is always higher in the private sector. As a result, relatively many of the more able managers self-select into the …