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Auch eine Frage der Persönlichkeit? Der Einfluss von CEO-Charakteristika auf Führungs- und Steuerungssysteme

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Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung

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Notes

  1. 1.

    An dieser Stelle wird keine Annahme darüber getroffen, ob die Persönlichkeitseigenschaften des CEO eine Auswirkung auf den Unternehmenserfolg haben. Im Sinne der attribution theory entsteht ein Einfluss von CEOs auf den Unternehmenserfolg lediglich durch die Zuschreibung durch Mitarbeiter (Calder 1977; Pfeffer 1981). Der Einfluss von CEOs auf den Unternehmenserfolg ist auch aus empirischer Sicht umstritten (Fitza 2014, 2016; Quigley und Hambrick 2015).

  2. 2.

    Auf alternative Mehrfaktorenmodelle wie Big‐6 (Thalmayer et al. 2011; Thalmayer und Saucier 2014) wird hier aus Platzgründen nicht näher eingegangen.

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Janschek, O., Speckbacher, G. (2017). Auch eine Frage der Persönlichkeit? Der Einfluss von CEO-Charakteristika auf Führungs- und Steuerungssysteme. In: Wagner, U., Schaffhauser-Linzatti, MM. (eds) Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung . Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-14877-5_15

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