@phdthesis{Dirmhirn2014, author = {Dirmhirn, Markus}, title = {Value-based Management in Practice: Effects of Implementation Forms, Compensation Schemes and Investor Relations on Financial Performance}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:739-opus4-4169}, school = {Universit{\"a}t Passau}, pages = {134}, year = {2014}, abstract = {Advocated by leading consulting firms, the concept of value-based management has enjoyed popularity and found its way into corporate practice in the mid 1990s. But the large breakthrough of value-based management held off, especially in the German landscape. The following four documents first analyze the status quo of value-based management in board compensation, second analyze performance effects of value-based management implementations, third investigate the reasons why inconsistent implementations of value-based management might exist and fourth, the effects of investor relations activities on corporate stock.}, subject = {Regulierung}, language = {mul} } @phdthesis{Meier2014, author = {Meier, Christian}, title = {Experimental Studies in Decision Making and Management Control}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:739-opus4-3498}, school = {Universit{\"a}t Passau}, pages = {196}, year = {2014}, abstract = {Management accounting information is used in organizations to facilitate decision making and to influence actions for management control. Decisions and actions include the allocation of resources within a firm, coordination across organizational units, costing, pricing, compensation, and incentives. There are many ways how management accounting information is provided, including performance measurement, budgeting, capital budgeting, valuation, inventory systems, product-costing systems, and transfer pricing systems.}, subject = {Entscheidungstheorie}, language = {mul} }