When do firms adjust bonus targets intrayear? : evidence from sales executives' targets
Year of publication: |
2023
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Authors: | Arnold, Markus ; Artz, Martin ; Grasser, Robert A. |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 1, p. 324-355
|
Subject: | information asymmetry | (intrayear) target revisions | bonus targets | delegated decision authority | intrafirm interdependencies | target deviation | Leistungsentgelt | Performance pay | Prinzipal-Agent-Theorie | Agency theory | Asymmetrische Information | Asymmetric information | Führungskräfte | Managers | Leistungsanreiz | Performance incentive | Theorie | Theory |
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