Options
Christian Offenhammer
Title
Dr.
Last Name
Offenhammer
First name
Christian
Email
christian.offenhammer@unisg.ch
Now showing
1 - 10 of 15
-
PublicationControlling-Leitbild in der Praxis(veb Schweizer Verband für Rechnungslegung, Controlling und Rechnungswesen, 2014-09-12)Gross, SteffenType: journal articleJournal: Rechnungswesen und Controlling : Fachinformation des Verbandes Dipl. Buchhalter/Controller (VEB)Volume: 2014Issue: 3
-
PublicationType: journal articleJournal: Der Schweizer TreuhänderVolume: 87Issue: 6-7
-
PublicationType: journal articleJournal: Rechnungswesen & ControllingIssue: 2
-
PublicationType: journal articleJournal: Rechnungswesen und Controlling : Fachinformation des Verbandes Dipl. Buchhalter/Controller (VEB)Issue: 1
-
PublicationType: journal articleJournal: Zeitschrift für Corporate Governance : ZCG digitalIssue: 3
-
PublicationType: journal articleJournal: Betriebs-BeraterIssue: 20
-
PublicationType: conference paper
-
PublicationBehavioral Accounting and Corporate Governance : Compensation Regimes with the Example of UBS SwitzerlandIn this article compensation regimes as an application of behavioral accounting research in the field of corporate governance are investigated and underlying incentive regimes are described. During the financial crisis 2007-2009 UBS Switzerland revised its compensation regime for executive and non-executive managers. We find that the revised compensation regime incorporates substantial elements of the prevailing behavioral theories of principal-agency and stewardship and that different forms of variable and fixed compensation components are established with the intend to adjust to the specific type of management behavior.Type: conference paper
-
PublicationEarnings Management in the Financial Crisis 2007/2008 : Evidence from German-Speaking CountriesWe investigate the financial crisis's impact on earnings management behavior in the German-origin banking sector during the financial crisis 2007/2008. Controlling for similar institutional settings and company differences, we use four different earnings management measures (discretionary loan loss provisions, small gains/great losses, market to book ratio and an aggregate ranking index) in accordance with prior literature and find an increase in earnings management during the crisis. Using a relatively small data sample allows us to analyze earnings management on the individual company level and therefore we are able to reveal differences among the observed firms. Earnings management is found to be used with balance sheet as well as income statement items and is additionally driven by company size, the role of equity markets for firm financing and the fragmentation of shareholders. Overall, the results indicate a decrease in the informativeness of earnings for market participants. =>> http://aaahq.org/AM2010/abstract.cfm?submissionID=428Type: conference paper
-