Thorsten Knauer
Biographic Data
| ID | 8940951 |
|---|---|
| NAME | Thorsten Knauer |
| GIVEN NAMES | Thorsten |
| FAMILY NAME | Knauer |
| SIGNATURE | KNAUER T |
| AFFILIATIONS | Ruhr University Bochum, Bochum, Germany |
| ORCID | 0000-0002-2734-9996 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2020 |
| H-INDEX | 0 |
The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ own Rule-breaking
This study investigates how relative performance information (RPI) and peers’ rule-breaking affect an employee’s own rule-breaking in both the absence and presence of weak formal controls. We vary the presence of RPI (absent vs. present), the level of peers’ rule-breaking (low vs. high), and the presence of weak formal controls (absent vs. present). We find that in the absence of formal controls, RPI provision increases an employee’s rule-breakin…
Tournament Winner Proportion and its Effect on Effort
This study investigates the effects of the psychological mechanisms activated by different proportions of tournament winners on effort. Using a real-effort experiment that allows the evolution of social comparison, which is central to our theory, we show that firms can increase employee effort (and performance) by increasing the proportion of winners. Based on a causal model, we generate evidence for our theory that this effect is driven by relat…
Market Reaction to Goodwill Impairments
This paper examines the information content of goodwill write-downs under International Accounting Standard (IAS) 36 (Impairment of Assets) and Statement of Financial Accounting Standards (SFAS) No. 142. We investigate whether the informational value depends on the reliability of the news. Using a sample of 564 goodwill write-down announcements issued from 2005 to 2009, we find a negative capital market reaction to announcements of unexpected goo…
No prominent works on this page.
Market Reaction to Goodwill Impairments
This paper examines the information content of goodwill write-downs under International Accounting Standard (IAS) 36 (Impairment of Assets) and Statement of Financial Accounting Standards (SFAS) No. 142. We investigate whether the informational value depends on the reliability of the news. Using a sample of 564 goodwill write-down announcements issued from 2005 to 2009, we find a negative capital market reaction to announcements of unexpected goo…
Tournament Winner Proportion and its Effect on Effort
This study investigates the effects of the psychological mechanisms activated by different proportions of tournament winners on effort. Using a real-effort experiment that allows the evolution of social comparison, which is central to our theory, we show that firms can increase employee effort (and performance) by increasing the proportion of winners. Based on a causal model, we generate evidence for our theory that this effect is driven by relat…
The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ own Rule-breaking
This study investigates how relative performance information (RPI) and peers’ rule-breaking affect an employee’s own rule-breaking in both the absence and presence of weak formal controls. We vary the presence of RPI (absent vs. present), the level of peers’ rule-breaking (low vs. high), and the presence of weak formal controls (absent vs. present). We find that in the absence of formal controls, RPI provision increases an employee’s rule-breakin…
Economics (2 works) · Experimental Behavioral Economics Studies (2 works) · Psychology (2 works) · Social Psychology (2 works) · Accounting (1 work) · Actuarial science (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Biology (1 work) · Business (1 work)