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performance. In particular, he can provide a legitimate excuse, that is, evidence that a poor result is only due to factors … principal to prefer a policy of adjusting ex post the performance measure for the information provided by the agent to a policy …
Persistent link: https://www.econbiz.de/10010229868
The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …
Persistent link: https://www.econbiz.de/10014503313
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...
Persistent link: https://www.econbiz.de/10014434955
This paper examines the performance of 358 European diversified equity mutual funds controlling for gender differences …. Fund performance is evaluated against funds' designated market indices and representative style portfolios. Consistently … with previous studies, no significant differences in performance and risk are found between female and male managed funds …
Persistent link: https://www.econbiz.de/10009752997
informed about their piece rate realization, they adapt their performance. One third of subjects nevertheless forego this …
Persistent link: https://www.econbiz.de/10011346303
performing relative to their benchmarks. In this paper we investigate experimentally how teams respond to relative performance … feedback (RPF) at team level. We find that when subjects work under team incentives, then RPF on team performance increases the … teams' average performance by almost 10 percent. The treatment effect is driven by higher top performance, as this is almost …
Persistent link: https://www.econbiz.de/10011793858
This paper reports results of two controlled experiments on the behavioural effects of relative performance information …-select. In fact, we demonstrate that RPI especially induces employees with a relatively low performance to voluntarily choose the …
Persistent link: https://www.econbiz.de/10013368608
performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for … recognition standard had a significant impact on this item, i.e. financial performance was affected, which is classified as an …
Persistent link: https://www.econbiz.de/10014521377
We analyze the announcement-period returns of 4315 two-party, non-equity alliances undertaken by US-based firms between 1986 and 2015 in 11 industries and find positive returns for all of the 11 samples, with the Drug industry reporting the highest (2.69%) cumulative abnormal return (CARs) and...
Persistent link: https://www.econbiz.de/10012114200
financial performance of manufacturing firms in Ghana. The study uses GLS regression to analyze a panel dataset of 7 … on firm performance. We, however, find a negative relationship between board remuneration and performance. We observe … that block ownership moderates the relationship between board size, board independence, and the financial performance of …
Persistent link: https://www.econbiz.de/10014433712