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Anforderungen an ein wertorientiertes Management Accounting in Banken

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  • Gunther Friedl

    (Technische Universität München)

  • Björn Anton

    (Technische Universität München)

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  • Gunther Friedl & Björn Anton, 2010. "Anforderungen an ein wertorientiertes Management Accounting in Banken," Schmalenbach Journal of Business Research, Springer, vol. 62(61), pages 83-107, January.
    • Handle: RePEc:spr:sjobre:v:62:y:2010:i:61:d:10.1007_bf03372983
    DOI: 10.1007/BF03372983
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    References listed on IDEAS

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    2. Myerson, Roger B, 1979. "Incentive Compatibility and the Bargaining Problem," Econometrica, Econometric Society, vol. 47(1), pages 61-73, January.
    3. William P. Rogerson, 2008. "Intertemporal Cost Allocation and Investment Decisions," Journal of Political Economy, University of Chicago Press, vol. 116(5), pages 931-950, October.
    4. Alfred Wagenhofer, 2003. "Accrual-based compensation, depreciation and investment decisions," European Accounting Review, Taylor & Francis Journals, vol. 12(2), pages 287-309.
    5. Sunil Dutta & Stefan Reichelstein, 1999. "Performance Measurement in Multi-Period Agencies," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 155(1), pages 158-158, March.
    6. Rogerson, William P, 1997. "Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure," Journal of Political Economy, University of Chicago Press, vol. 105(4), pages 770-795, August.
    7. Melumad, Nd & Reichelstein, S, 1987. "Centralization Versus Delegation And The Value Of Communication," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 1-21.
    8. Gunther Friedl, 2005. "Incentive Properties of Residual Income When There is an Option to Wait," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(1), pages 3-21, January.
    9. Mihail Zervos & Bernhard Meister & Thomas S. Knudsen, 1999. "On the relationship of the dynamic programming approach and the contingent claim approach to asset valuation," Finance and Stochastics, Springer, vol. 3(4), pages 433-449.
    10. James E. Smith & Robert F. Nau, 1995. "Valuing Risky Projects: Option Pricing Theory and Decision Analysis," Management Science, INFORMS, vol. 41(5), pages 795-816, May.
    11. Andreas Hoffjan & Andreas Wömpener, 2006. "Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 58(3), pages 234-258, July.
    12. Thomas Pfeiffer & Georg Schneider, 2007. "Residual Income-Based Compensation Plans for Controlling Investment Decisions Under Sequential Private Information," Management Science, INFORMS, vol. 53(3), pages 495-507, March.
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