Search Results - subject_exact:"Flexibles Entgeltsystem"

Executives' poverty experience and internal and external pay disparities : evidence from China

Huang, Jin; Li, Dongling; Guo, Fei - 2026

We show that executives' early-life poverty experiences reduce both internal (executive-employee) and external (executive-peer) corporate pay disparities. Three mechanisms drive this effect: increased risk aversion in poverty-exposed executives, strategic avoidance of negative media coverage to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596408

The effect of a bonus cap on compensation structure in the banking sector

Rutten, Albert; Witteman, Joost - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611641

Why female professors earn less : the role of retention negotiations and performance bonuses

Cieply, Isea; Barros, Laura; Silbersdorff, Alexander; … - 2026

How large is the gender pay gap among university professors, and how do institutional pay-setting mechanisms shape this disparity? This paper provides novel empirical evidence on the gender pay gap among professors at a renowned German university. Using detailed human resources data for the time...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615366

News management, moral hazard, and the properties of earnings, prices, and compensation

Bonham, Jonathan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651902

Preference-driven contract design : how education alters risk, patience, and effort in incentive schemes

Weikl, Jan - 2026

Performance-contingent pay raises productivity, yet in the German Socio-Economic Panel (SOEP) only about 16% of workers report receiving performance pay, with the incidence being roughly seven percentage points higher among university graduates than among non-graduates. This coexistence of low...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590487

The productivity effects of performance-related pay

Booth, Alison L.; Frank, Jeff - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653894

How absolute and relative payoffs shape dishonesty

Necker, Sarah; Le Maux, Benoît - 2026

We examine how absolute and relative gains within reward schemes influence dishonesty. In our online experiment, we vary two payoff dimensions in a cheating mind game: the payoff level and the absolute payoff difference between being successful or not. A higher payoff level has a negative impact...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015603808

Executive directors' remuneration in South Africa : an examination of the effectiveness of corporate governance reforms

Scholtz, Henriette Elsabè; Jachi, Moses; Nel, George … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015575559

Can financial incentives shift health care from an inpatient to an outpatient setting?

Grašič, Katja; Siciliani, Luigi; Wen, Jinglin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606296

Why do you pay me this way? : the effect of pay attributions on employees' perception of organizational support

Torre-Ruiz, José de la; Cordón-Pozo, Eulogio; … - 2026

This study aims to analyze the effect of internal pay attributions on employees' perceived organizational support (POS). Furthermore, it examines the pathway through which these pay attributions influence POS by analyzing the mediating effect of pay level satisfaction. Based on survey data from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665680

Performance pay, monetary gifts, and the moderating role of wage level

Isselhard, Raoul; Manthei, Kathrin; Vogelsang, Timo - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059597

Performance pay in the hybrid work economy

Alipour, Jean-Victor - 2026

The large-scale rise of working from home (WFH) has granted workers unprecedented autonomy over how they allocate their time and effort, while weakening employers' monitoring ability. We ask whether firms use performance-based compensation to align workers' incentives when adopting WFH. To...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650338

Paying more or hassling less? : experimental evidence on administrative burdens, incentives, and grant take-up

Lades, Leonhard K.; McNamara, Glenn; Samahita, Margaret - 2026

Applying for benefits and programs can be so onerous that take-up is low even when support is crucial to people's lives. This study investigates how administrative burden and financial incentives influence the quality of the completion of an administrative task using an incentivized real-effort...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636764

Organizational performance optimization : an AI-enabled framework for employee compensation and benefits management

Nayak, Prabodh B.; Jagadeeswari, Itam Urmila - 2026

An organization's long-term success is primarily tied to employee performance, creating a mutually beneficial relationship. High-performance employees drive organizational excellence, whereas effective organizations foster employee growth and development. Strategic compensation and benefit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062507

Rank-based incentives in team production : nonlinear effects in a voluntary contribution

Ono, Yuki; Ōtake, Fumio; Hanaki, Nobuyuki - 2026

We study a voluntary contribution mechanism (VCM) with intra-group competition, in which individuals' marginal returns depend on their contribution rank within the group. By systematically varying the strength of rank-based incentives, we derive theoretical predictions and test them in a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670126

Linking executive pay to ESG criteria : an analysis of current practice in German listed firms

Bastini, Karola - 2026

This study examines how executive compensation systems can incorporate environmental, social, and governance (ESG) objectives to support sustainable corporate behavior. It develops a conceptual framework that specifies key principles and design characteristics of ESG-linked incentives and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069653

Incentivizing participation with full completion : the Power of self-selected rewards

Incekara-Hafalir, Elif; Lee, Grace H. Y.; Xiao, Erte - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015485781

Incentives in decentralised autonomous organisations

Piyarisi, Mevni Manarangi; Shalpegin, Timofey - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372511

Value by design : performance evaluation and learning from wages

Ostrizek, Franz - 2025

We study a dynamic principal-agent setting in which both sides learn about the importance of effort. The quality of the agent's output is not observed directly. Instead, the principal jointly designs an evaluation technology and a wage schedule. More precise performance evaluation reduces...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015203567

Differentiated governance of executive compensation in Chinese state-owned enterprises

Liu, Yuanyuan; Zheng, Guojian; Cai, Guilong - 2025

In the context of differentiated governance and the deepening market-oriented reform of compensation in China, we divide state-owned enterprises (SOEs) into four categories according to their equity structure, namely absolute holding firms, relative holding firms, major impact firms and equity...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374461

Taxes and pay without performance : evidence from executives

Arnemann, Laura - 2025

This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015324402

Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting

Schäfer, Ulrich; Pelger, Christoph - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376022

The effect of taxes on CEO performance

Arnemann, Laura; Buhlmann, Florian; Ruf, Martin; Voget, … - 2025

In this paper, we investigate the effect of higher personal income taxes on CEO and firm performance in publicly traded US firms. In response to higher taxes on compensation, CEOs are less likely to reach performance goals and spend more time working in boards outside of their firm. At the same...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015324405

Creative performance of millennials and generation Z : what matters more, intrinsic or extrinsic rewards?

Krishna, Shwetha M.; Agrawal, Somya - 2025

Millennials and Gen Z now dominate the global workforce, each with distinct reward preferences influencing motivation and creativity. Understanding these distinctions is critical for improving employee retention and performance. This research aims to evaluate the efficacy of intrinsic and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193010

Incentives and discrimination : a functional optimization approach

Hatakeyama, Tetsutaro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374985

Do competitive bonuses ruin cooperation in heterogeneous teams?

Dutcher, E. Glenn; Oexl, Regine; Ryvkin, Dmitry; Salmon, Tim - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358665

Preventing subsequent turnover after downsizing : the role of collective pay for performance practices

Kim, Youngsang; Kim, Andrea; Park, Tae-Youn; Oh, Eun-Ji; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015359277

Does performance pay deter job quits?

Artz, Benjamin; Heywood, John S. - 2025

We use US longitudinal survey data to examine the role of performance pay (other than profit sharing) in worker quit decisions. We argue that performance pay should increasingly be viewed as an indicator of an internal labor market rather than of a simple contemporaneous incentive. Suggestive of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332817

The effect of addback statutes on CEO compensation

Hrazdil, Karel; Lobo, Gerald J.; Zhang, Ray; Zhang, Weiji - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015387038

Variable pay and risk sharing between firms and workers

Sockin, Jason; Sockin, Michael - 2025

Firms differ in the extent to which they use variable pay. Using U.S. employeeemployer matched data on variable pay from Glassdoor, we document such dispersion and find workers are exposed to firm-level shocks through variable pay. Credit rating downgrades from investment to speculative grade,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015190246

Top management team incentive dispersion and management earnings forecasts

Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395080

A pay scale of their own : gender differences in variable pay

Sockin, Jason; Sockin, Michael - 2025

In the United States and other large economies, women receive less variable pay than men, even within the same firms and job titles. We argue this disparity in pay partly reflects labor market sorting. Since women are less-represented in more variable-pay-intensive jobs, even within occupations,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015179222

Skill-biased remote work and incentives

Cerina, Fabio; Deidda, Luca G.; Nobili, Simone - 2025 - Prima edizione

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358603

Relative performance evaluation and executive compensation : adding fuel to the fire

Bönte, Werner; Galkin, Dmitrii - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467375

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Relative Performance Evaluation and Executive Compensation : Adding Fuel to the Fire

Bönte, Werner; Galkin, Dmitrii - 2023

Book / Working Paper

Does performance pressure accentuate outcome bias? : evidence from managerial dismissals

Jedelhauser, Fabienne; Meier, Pascal Flurin; Franck, Egon - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467908

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Does performance pressure accentuate outcome bias? : evidence from managerial dismissals

Jedelhauser, Fabienne; Flepp, Raphael; Meier, Pascal Flurin - 2024

Book / Working Paper

Performance Management : Leistungsbeurteilung, Feedbacksysteme und erfolgsabhängige Vergütung

Ehmann, Stefanie; Grunau, Philipp; Kampkötter, Patrick; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417985

Education and credit

Deli, Yota D.; Delēs, Manthos D.; Whelan, Adele - 2025

We analyze how entrepreneurs' education affects the relationship between access to bank credit and real outcomes. For identification, we use a sharp discontinuity created by a bank's credit score and the associated loan origination decision, along with exogenous variations in educational...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419298

On the folly of rewarding your version of performance : signaling and the double empathy problem in pay-for-performance across neurotypes

Conroy, Samantha A.; Vogus, Timothy J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470670

Performance pay and happiness : work vs. home?

Baktash, Mehrzad; Heywood, John S.; Jirjahn, Uwe - 2025

Using German survey data, we show conflicting influences of performance pay on overall life satisfaction. The overall influence reflects a strong positive influence through domains of life satisfaction associated with the job (job satisfaction, individual earnings satisfaction and household...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463282

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