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Strategic Change

Effects on Accounting Performance and Implications of Board Succession and Compensation
Authors:
Series:
Controlling und Management, Volume 13
Publisher:
 2016

Summary

Basierend auf einer Auswahl deutscher und U.S. amerikanischer Unternehmen zeigen die Ergebnisse der empirischen Untersuchungen, die in diesem Werk präsentiert werden, dass Strategischer Wandel die Profitabilität eines Unternehmens kurzfristig negativ beeinflusst, Manager dies aber durch die Priorisierung attraktiver Segmente abschwächen können. Dabei ist es unerheblich, ob sie stärker wachsende oder profitablere Segmente priorisieren. Zudem zeigen die Ergebnisse wie Aufsichtsräte durch personelle Veränderungen im Vorstand und die Zusammensetzung von Vorstandsvergütung Strategischen Wandel initiieren können.

Bibliographic data

Copyright year
2016
ISBN-Print
978-3-8487-2906-7
ISBN-Online
978-3-8452-7539-0
Publisher
Nomos, Baden-Baden
Series
Controlling und Management
Volume
13
Language
English
Pages
160
Product type
Book Titles

Table of contents

ChapterPages
  1. Titelei/Inhaltsverzeichnis No access 1 - 16
    1. 1.1 Motivation No access
    2. 1.2 Literature Review No access
    3. 1.3 Identification of Research Gaps and Derivation of Research Questions No access
    4. 1.4 Research Framework No access
    5. 1.5 Data Samples No access
    6. 1.6 Structure of this Dissertation No access
      1. 2.1 Introduction No access
      2. 2.2 Theory Development No access
        1. 2.3.1 Data Sample No access
        2. 2.3.2 Analytical Approach No access
          1. Dependent Variable No access
          2. Independent Variables No access
          3. Moderator Variables No access
          4. Control Variables No access
      4. 2.4 Empirical Results No access
        1. Main effects No access
        2. Moderator effects No access
      6. 2.6 Discussion No access
      7. 2.7 Limitations and Future Research No access
      8. 2.8 References No access
      1. 3.1 Introduction No access
      2. 3.2 Theory Development No access
        1. 3.3.1 Data Sample No access
        2. 3.3.2 Analytical Approach No access
          1. Dependent Variable No access
          2. Independent Variables No access
          3. Control Variables No access
      4. 3.4 Empirical Results No access
      5. 3.5 Additional Robustness Tests No access
      6. 3.6 Discussion No access
      7. 3.7 Limitations and Future Research No access
      8. 3.8 References No access
      1. 4.1 Introduction No access
        1. Performance-sensitive compensation components No access
        2. Performance-in-sensitive compensation components No access
        1. 4.3.1 Data Sample No access
        2. 4.3.2 Analytical Approach No access
          1. Dependent Variable No access
          2. Independent Variables No access
          3. Control Variables No access
      4. 4.4 Empirical Results No access
      5. 4.5 Additional Robustness Tests No access
      6. 4.6 Discussion No access
      7. 4.7 Limitations and Future Research No access
      8. 4.8 References No access
    1. 5.1 Summary of Results No access
    2. 5.2 Contributions No access
    3. 5.3 Limitations and Future Research No access
  7. References (Introduction & Conclusion) No access 157 - 160

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