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Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added
Sloof, Randolph; Praag, Mirjam van - Tinbergen Instituut - 2014
.<P> Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be … used class of Residual Income based performance measures —such as Economic Value Added (EVA)— is distorted, leading to … and the self-selection of firms using EVA. Our findings indicate that EVA is a distorted performance measure that elicits …
Persistent link: https://www.econbiz.de/10011257274
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The Degradation of Distorted Performance Measures
Sloof, Randolph; Praag, Mirjam van - Tinbergen Institute - 2008
Baker (2002) has demonstrated theoretically that the quality of performance measures used in compensation contracts … noise and distortion of a performance measure can be measured. Courty and Marschke (2007) have recently developed an elegant … empirical test to detect distortion, based on the degradation of a performance measure subsequent to increasing its weight in …
Persistent link: https://www.econbiz.de/10005137095
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The Degradation of Distorted Performance Measures
Sloof, Randolph; Praag, Mirjam van - Tinbergen Instituut - 2008
Baker (2002) has demonstrated theoretically that the quality of performance measures used in compensation contracts … noise and distortion of a performance measure can be measured. Courty and Marschke (2007) have recently developed an elegant … empirical test to detect distortion, based on the degradation of a performance measure subsequent to increasing its weight in …
Persistent link: https://www.econbiz.de/10011256322
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MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 5-5
A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...
Persistent link: https://www.econbiz.de/10010838692
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Turbulence, Flexibility and Performance of the Long-lived Small Firm
Power, Bernadette; Reid, Gavin C - Tinbergen Institute - 2003
in Scotland. New measures of flexibility and turbulence are used to explain the performance of mature small firms. These … depend on our unique body of evidence from interviews with owner managers. Performance is measured using a Likert scale over … performance. This is done in two forms. The first involves generalised least squares estimation (with heteroskedastic adjustment …
Persistent link: https://www.econbiz.de/10005137189
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Turbulence, Flexibility and Performance of the Long-lived Small Firm
Power, Bernadette; Reid, Gavin C - Tinbergen Instituut - 2003
in Scotland. New measures of flexibility and turbulence are used to explain the performance of mature small firms. These … depend on our unique body of evidence from interviews with owner managers. Performance is measured using a Likert scale over … performance. This is done in two forms. The first involves generalised least squares estimation (with heteroskedastic adjustment …
Persistent link: https://www.econbiz.de/10011257108
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Gender diversity in corporate boards: Evidence from quota-implied discontinuities
Kuzmina, Olga; Melentyeva, Valentina - 2021
Using data across European corporate boards, we investigate the effects of quota-induced female representation on firm value and operations, under minimal identification assumptions. We consider sharp increases in the share of women on boards that arise due to rounding whenever percentage-based...
Persistent link: https://www.econbiz.de/10012439333
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THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 2-2
This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...
Persistent link: https://www.econbiz.de/10009395368
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EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA
Topor, Dan; Capusneanu, Sorinel; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 9-9
research conducted in the literature on performance measurementand analysis of the entities from wine sector and the … performance in wine entities in Romania. …
Persistent link: https://www.econbiz.de/10010838741
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INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA
Briciu, Sorin; Topor, Dan Ioan; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 2-2
performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine … sector in Romania. Identifying methods andtools for performance measurement are based on an analysis of a representative … designed to highlight the performance of the economic entities from the winesector based on using the integrated methods such …
Persistent link: https://www.econbiz.de/10010838746