Strategic Change

Effects on Accounting Performance and Implications of Board Succession and Compensation
1. Auflage 2016
ISBN: 978-3-8487-2906-7
Verlag: Nomos

Buch, Englisch, Band 13, 160 Seiten, broschiert, Format (B × H): 153 mm x 227 mm, Gewicht: 250 g

Reihe: Controlling und Management

Based on a sample of German and U.S.-American companies, the findings presented in this publication suggest that strategic change negatively affects financial performance in the short- to medium-run. However, managers may improve performance outcomes through prioritisation of attractive business units. When choosing attractive segments, managers can both pick attractive segments based on growth or profitability to reach desired outcomes. Further, results indicate how supervisory boards may use personnel changes as well as executive compensation to initiate strategic change.

Autoren/Hrsg.

Klink, Christoph

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Management Strategisches Management
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance