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Matthias Sohn

Biographic Data

ID6256117
NAMEMatthias Sohn
GIVEN NAMESMatthias
FAMILY NAMESohn
SIGNATURESOHN M
AFFILIATIONSEuropean University Viadrina
ORCID0000-0001-9306-1416
VERIFIEDYes
TOTAL WORKS3
TOTAL CITATIONS0
WORKS AS AUTHOR3
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2022
LATEST PUBLICATION YEAR2025
H-INDEX0
  • Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation

    Open Access•Miriam K Maske, Matthias Sohn•ARTICLE•European Accounting Review•2025

    This study investigates the interaction of superior and subordinate manager narcissism on subjective performance evaluation. We build on extant research in the psychology literature and propose that superiors evaluate narcissistic subordinates less favorably than non-narcissistic subordinates. However, based on the homophily effect (i.e., the tendency of like to associate with like), we also hypothesize that narcissistic superiors show greater to…

  • Earnings Management and the Role of Moral Values in Investing

    Open Access•Rajna Gibson Brandon, Matthias Sohn et al.•ARTICLE•European Accounting Review•2025

    In this study, we use earnings management to examine (1) how investors regard a CEO’s commitment to honesty and (2) the impact of their perceptions, in light of their own moral values, on their investment decisions. In two laboratory experiments using students as investor proxies, we find that investors perceive a CEO as being more committed to honesty when they believe the CEO has engaged less in earnings management. A one standard deviation inc…

  • Negative media reporting and its effects on performance information use in public spending

    Open Access•David Lindermüller, Matthias Sohn et al.•ARTICLE•Public Management Review•2022

    Translating performance information about public services into spending allocations is difficult. Drawing on blame-avoidance theory, we propose that negative media reporting affects the rationale for spending public resources for public services. A process tracing laboratory experiment shows that negative media reporting increases the willingness to spend more money for public services, particularly on a relatively low-performing public service. …

No prominent works on this page.

  • Negative media reporting and its effects on performance information use in public spending

    Open Access•David Lindermüller, Matthias Sohn et al.•ARTICLE•Public Management Review•2022

    Translating performance information about public services into spending allocations is difficult. Drawing on blame-avoidance theory, we propose that negative media reporting affects the rationale for spending public resources for public services. A process tracing laboratory experiment shows that negative media reporting increases the willingness to spend more money for public services, particularly on a relatively low-performing public service. …

  • Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation

    Open Access•Miriam K Maske, Matthias Sohn•ARTICLE•European Accounting Review•2025

    This study investigates the interaction of superior and subordinate manager narcissism on subjective performance evaluation. We build on extant research in the psychology literature and propose that superiors evaluate narcissistic subordinates less favorably than non-narcissistic subordinates. However, based on the homophily effect (i.e., the tendency of like to associate with like), we also hypothesize that narcissistic superiors show greater to…

  • Earnings Management and the Role of Moral Values in Investing

    Open Access•Rajna Gibson Brandon, Matthias Sohn et al.•ARTICLE•European Accounting Review•2025

    In this study, we use earnings management to examine (1) how investors regard a CEO’s commitment to honesty and (2) the impact of their perceptions, in light of their own moral values, on their investment decisions. In two laboratory experiments using students as investor proxies, we find that investors perceive a CEO as being more committed to honesty when they believe the CEO has engaged less in earnings management. A one standard deviation inc…

Psychology (3 works) · Social Psychology (3 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Economics (2 works) · Political science (2 works) · Accounting (1 work) · Behavioral economics (1 work) · Blame (1 work) · Closeness (1 work)

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