Strategic change

Effects on Accounting Performance and Implications of Board Succession and Compensation

Autori

• Christoph Klink

Parametri

• Libri di testo
• Libri di testo universitari

Maggiori informazioni sul libro

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.

Lingua: Inglese

Pubblicato: 2016

(In brossura)