Arnt Wöhrmann
Biographic Data
| ID | 8941023 |
|---|---|
| NAME | Arnt Wöhrmann |
| GIVEN NAMES | Arnt |
| FAMILY NAME | Wöhrmann |
| SIGNATURE | WÖHRMANN A |
| AFFILIATIONS | Giessen University, Giessen, Germany |
| ORCID | 0000-0003-4157-5401 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort
Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive effort) and sharing knowledge (knowledge-sharing effort). Specifically, we examine the effects of relative performance information (RPI) and the transparency of individual knowledge-sharing decisions (transparency). We find that RPI increases productive …
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…
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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 Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort
Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive effort) and sharing knowledge (knowledge-sharing effort). Specifically, we examine the effects of relative performance information (RPI) and the transparency of individual knowledge-sharing decisions (transparency). We find that RPI increases productive …
Accounting (2 works) · Business (2 works) · Economics (2 works) · Actuarial science (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Capital market (1 work) · Computer Science (1 work) · Computer security (1 work) · Corporate Finance and Governance (1 work)