Advances in management accounting

4.2. Model Specification5. Sample Statistics and Empirical Results; 5.1. Sample Distribution; Descriptive Statistics; 5.2. Correlation Matrix and Results of Lagged Regression Analysis; 5.3. Results of Additional Tests; 6. Summary, Conclusions, and Implications; References; Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts; 1. Introduction; 2. Hypothesis Development; 3. Data and Methodolody; 3.1. Sample; 3.2. Measures; 3.3. Regression Model; 4. Results; 4.1. Univariate Results; 4.2. Multivariate Results; 5. Robustness Test and Additional Analysis