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Research in behavioral economics suggests that in addition to their traditional incentive effects, formal control … after the controls are changed, so that the effects of current controls can be strongly influenced by past control strength …
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and the buyer, respectively. We propose that information control by the seller and buyer reputation for fairness can … control in the form of aggregated seller investment and production costs reduces the transparency of the seller’s cost … increased investment efficiency is mitigated by the sellers’ expectations about the trade offers buyers will make ex post …
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The hold-up problem, a form of opportunism, has been the subject of much investigation by researchers in fields such as economics or accounting. Despite contractual protections, hold-ups still occur, and firms and researchers continue to search for ways to avoid them and to encourage firms to...
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control function of controlling -- Digitalization and controlling -- Trends in controlling. … learning units, clearly arranged didactic modules and the accompanying learning control ensure a sustainable transfer of …
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This paper presents a simple agency model to explain why third-party income reporting by employers dramatically improves income tax enforcement. Modern firms have a large number of employees and carry out complex production tasks, which requires the use of accurate business records. Because such...
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