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Tailoring the weights on objective versus subjective performance measures between top management and middle managers : evidence from performance-based equity incentive plans

Chen, Clara Xiaoling; Gao, Yongjing; Wang, Yue; Xue, Shuang - In: Journal of management accounting research : JMAR 32 (2020) 3, pp. 49-70

Persistent link: https://www.econbiz.de/10012419033

Tailoring the Weights on Objective versus Subjective Performance Measures between Top Management and Middle Managers : Evidence from Performance-Based Equity Incentive Plans

Chen, Clara Xiaoling; Gao, Yongjing; Wang, Yue; Xue, Shuang - 2020

This study examines the determinants of performance measurement tailoring between top management and middle managers in compensation contracts. Theoretically, while tailoring potentially enhances the informativeness of performance measures for top management and middle managers respectively, it...

Persistent link: https://www.econbiz.de/10014032498