.<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 …

This article is structured as follows: definitions of performance, profit - the main performance indicator and a case … study on how the main performance indicators in the case of the company “X” were calculated. …

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 …

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 …

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 …

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 …

sustainability of the development path of the firm, and evaluated by a wide range of social performance measures of outcome or … performance. The research shed light on aspects of CSR activity for which little is known and much less is being understood …

measure their performance by a system of monetary values. In the second part we do not limit our view to simply the … social performance and financial performance is not automatic; rather it is the result of efforts that combine managerial …

The main objective of our work is the conceptual description of the performance of an economic entity in financial and … non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company … only in financial terms as the performance reflected in financial reports sometimes do not coincide with the real situation …