October 2003

Economic Consequences of Internet Financial Reporting
Alfred Wagenhofer

Management Quality, Firm Size, and Managerial Compensation: A Comparison between Germany and the UK
Steffen Brenner/Joachim Schwalbach

ISO 9000 and Formalization - How Organizational Contingencies Affect Organizational Responses to Institutional Forces
Nikolaus Beck/Peter Walgenbach

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans
Rainer Niemann/Dirk Simons

Book Review
Successful Management by Motivation – Balancing Intrinsic and Extrinsic Incentives
Frey, Bruno/Osterloh, Margit and Swiss Association for Organization and Management