results are made based on intermediate balances of administration. The analysis of the company performance based on …

Using data from FTSE 350 firms, we examine the factors influencing the explicit relative performance evaluation (RPE …) conditions in performance-vested equity grants. We provide evidence on the use of RPE either to improve incentives by removing … common risk or by linking greater vesting percentages to higher relative performance rankings. We also investigate whether …

The discussion on value-based performance measures is centered around the concept of residual income. The main property … provide a link between the incentive system and the actual creation of value, measured by a performance measure derived from …

Using data from FTSE 350 firms, we examine factors influencing explicit relative performance evaluation (RPE …) conditions in performance-vested equity grants. We provide exploratory evidence on whether the use or characteristics of RPE are … closely related to specific relative performance conditions than to the firm-level decision to use RPE in some or all of their …

performance is positive and strong prior to distress, but declines and becomes insignificant when firms are in distress. However …, the relationship of pay to cash flow performance remains positive for distressed firms. Directly examining the ex … providing incentives oriented toward improving cash flows. Specifically, distressed firms increase their use of performance …

in performance evaluation system and variety of new measures were floated in the last two decades, Balanced Score Card is … balanced score card continues to be a very important tool of performance measurement all over the globe. However, the …

Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to … whether the widely used class of Residual Income based performance measures — such as Economic Value Added (EVA) — is … economic circumstances and the self-selection of firms using EVA. Our findings indicate that EVA is a distorted performance …

In assessing the performance of the CEO, subjectivity by the board of directors is often present in one form or another … weights on different performance dimensions are used for congruity improvement purposes. Our results are consistent with our …

performance is measured using some variant of historical accounting income like Net Profit, EPS or some measures based on the … value based performance measures This paper attempts to provide some understanding of the interrelationships among select … corporate performance measures in the Indian setting …

An appropriate measure of corporate performance is believed to be highly correlated to firm value on one hand and … paper examines the power of select performance measures in discriminating the Positive and Negative Value creation of the … companiesExamination of the discriminating power of the performance measures for the pooled cross section of data reveals that the EVA has …