Kato, Takao; Kauhanen, Antti; Salmi, Julia - Elinkeinoelämän Tutkimuslaitos (ETLA) - 2013
Using three different waves of a survey on compensation practices from 2005, 2007, and 2010, we study the dynamics of incentive plans. We describe that firms frequently discontinue incentive plans and often change performance measures and organizational levels of performance measurement. The...