TY - THES A1 - Dirmhirn, Markus T1 - Value-based Management in Practice: Effects of Implementation Forms, Compensation Schemes and Investor Relations on Financial Performance N2 - 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. KW - Regulierung KW - Wertorientierung KW - Value-based management KW - Management Y1 - 2016 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:739-opus4-4169 ER - TY - THES A1 - Meier, Christian T1 - Experimental Studies in Decision Making and Management Control N2 - 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. KW - Entscheidungstheorie KW - Controlling Y1 - 2016 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:739-opus4-3498 ER -