We develop a measurement-error framework for assessing the quality of relative-performance metrics designed to filter … out the systematic component of performance, and analyze relative total shareholder return (rTSR)-the predominant metric … market participants use to isolate managers' idiosyncratic performance-chosen by boards to evaluate managers. Among firms …

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 …

recommendations for fixing them. We focus on choosing the right performance measure, determining how performance thresholds, targets …, or benchmarks are set, and defining the pay-performance relation and how the relation changes over time. Finally we … examine the role of banking bonuses in the recent financial crisis. While cultural and performance measurement issues …

Many companies are now attempting to achieve triple bottom line performance on financial, environmental and societal … metrics. Successful strategies for such performance, however, generally require new relationships among multiple players in … triple bottom line performance. The Financial perspective is replaced by “Outcomes” to encompass financial, environmental …

To explore determinants of new venture performance, the CEOs of 470 early-stage startups were surveyed regarding a …

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 …