Skip to main content
Log in

Ehrlichkeit und Reziprozität im Controlling

  • Schwerpunkt
  • Artikel
  • Published:
Controlling & Management Review Aims and scope

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Literatur

  • Akerlof, G. A: Labor contracts as partial gift exchange, in: The Quarterly Journal of Economics, 97. Jg. (1982), Heft 4, S. 543–569.

    Article  Google Scholar 

  • Antle, R./ Fellingham, J. (1995): Information rents and preferences among information systems in a model of resource allocation, in: Journal of Accounting Research, 33. Jg. (1995), S. 41–58.

    Article  Google Scholar 

  • Cheng, Q.,/ Warfield, T. D.: Equity incentives and earnings management, in: The Accounting Review, 80. Jg. (2005), Heft 2, S. 441–476.

    Article  Google Scholar 

  • Evans III, J. H./ Hannan, R. L./ Krishnan, R./ Moser, D. V.: Honesty in managerial reporting, in: The Accounting Review, 76. Jg. (2001), Heft 4, S. 537–559.

    Article  Google Scholar 

  • Fehr, E./ Kirchler, E./ Weichbold, A./ Gächter, S.: When social norms overpower competition: Gift exchange in experimental labor markets, in: Journal of Labor Economics, 16. Jg. (1998), Heft 2, S. 324–351.

    Article  Google Scholar 

  • Fehr, E./ Kirchsteiger, G./ Riedl, A.: Does fairness prevent market clearing? An experimental investigation, in: The Quarterly Journal of Economics, 108. Jg. (1993), Heft 2, S. 437–459.

    Article  Google Scholar 

  • Hannan, R. L.: The combined effect of wages and firm profit on employee effort, in: The Accounting Review, 80. Jg. (2005), Heft 1, S. 167–188.

    Article  Google Scholar 

  • Hannan, R. L./ Kagel, J. H./ Moser, D. V.: Partial gift exchange in an experimental labor market: Impact of subject population differences, productivity differences, and effort requests on behavior, in: Journal of Labor Economics, 20. Jg. (2002), Heft 4, S. 923–951.

    Article  Google Scholar 

  • Holthausen, R. W./ Larcker, D. F./ Sloan, R. G.: Annual bonus schemes and the manipulation of earnings, in: Journal of Accounting and Economics, 19. Jg. (2005), Heft 1, S. 29–74.

    Article  Google Scholar 

  • Kuang, X./ Moser, D. V.: Reciprocity and the effectiveness of optimal agency contracts, in: The Accounting Review, 84. Jg. (2009), Heft 5, S. 1671–1694.

    Article  Google Scholar 

  • Mahlendorf, M. D./ Matějka, M./ Weber, J.: Incentive compensation of financial executives and the willingness to engage in earnings management. Working paper präsentiert auf der MAS Konferenz 2013, New Orleans 2013.

    Google Scholar 

  • Zhang, Y.: The effects of perceived fairness and communication on honesty and collusion in a multi-agent setting, in: The Accounting Review, 83. Jg. (2008), Heft 4, S. 1125–1146.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

About this article

Cite this article

Mahlendorf, M.D. Ehrlichkeit und Reziprozität im Controlling. Control Manag Rev 57, 30–36 (2013). https://doi.org/10.1365/s12176-013-0754-x

Download citation

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1365/s12176-013-0754-x

Navigation