Offenhammer, ChristianChristianOffenhammerBerndt, ThomasThomasBerndt2023-04-132023-04-132011-04-20https://www.alexandria.unisg.ch/handle/20.500.14171/94245In this article compensation regimes as an application of behavioral accounting research in the field of corporate governance are investigated and underlying incentive regimes are described. During the financial crisis 2007-2009 UBS Switzerland revised its compensation regime for executive and non-executive managers. We find that the revised compensation regime incorporates substantial elements of the prevailing behavioral theories of principal-agency and stewardship and that different forms of variable and fixed compensation components are established with the intend to adjust to the specific type of management behavior.enBehavioral accountingcorporate governancecompensationSwitzerlandconference paper