In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on … product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements … ABC, it reaps at least two important benefits: process improvements that promote more efficient use of resources and hence …

This paper proposes a Bayesian method of performance evaluation for investment managers. We begin with a flexible set …

The effect of evaluation on employee performance is traditionally studied in the context of the principal-agent problem …. Evaluation can, however, also be characterized as an investment in the evaluated employee's human capital. We study a sample of … mid-career public school teachers where we can consider these two types of evaluation effect separately. Employee …