. Because the reporting system serves multiple roles, the CEO's compensation incentives and the quality of the reporting system …

The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … behavior through incentives. We study the impact of these two roles of information on profits by implementing a field … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision …

performance incentive schemes such as profit-sharing or team incentives. The appropriate approach depends on each company's unique … situation, and managers need to realize that individual bonus plans are not a panacea to motivate employees. …

It is difficult to test the prediction that future career prospects create implicit effort incentives because …

It is difficult to test the prediction that future career prospects create implicit effort incentives because …

actually pay the announced bonus. This offers a new explanation for why explicit and implicit incentives are substitutes rather …

-taking incentives in addition to effort incentives. We develop a stylized principal-agent model that captures the interdependence … between firm risk and managerial incentives. We calibrate the model to individual CEO data and show that it can explain … with the almost uniform use of at-the-money stock options. We conclude that the provision of risk-taking incentives is a …