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Performance Measure Properties and Incentives

Gibbs, Michael; Merchant, Kenneth A.; Stede, Wim A. Van der - Institute for the Study of Labor (IZA) - 2004

We examine the effects of performance measure properties on incentive system design, using data on incentive contracts for auto dealership managers. The data include information on five properties: two indicators of risk; two indicators of distortion; and one indicator of potential manipulation....

Persistent link: https://www.econbiz.de/10005762158

THE MARKET RESPONSE TO INSIDER SALES OF RESTRICTED STOCK VERSUS UNRESTRICTED STOCK

Franzen, Laurel; Li, Xu; Urcan, Oktay; Vargus, Mark E. - In: Journal of Financial Research 37 (2014) 1, pp. 99-118

Persistent link: https://www.econbiz.de/10010889451

Accounting aggregation: User preferences and decision making

Harvey, David W.; Rhode, John Grant; Merchant, Kenneth A. - In: Accounting, Organizations and Society 4 (1979) 3, pp. 187-210

Persistent link: https://www.econbiz.de/10005219739

The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison

Chow, Chee W.; Kato, Yutaka; Merchant, Kenneth A. - In: Accounting, Organizations and Society 21 (1996) 2-3, pp. 175-192

Persistent link: https://www.econbiz.de/10005219776

Measurements to cure management myopia

Merchant, Kenneth A.; Bruns, William Jr. - In: Business Horizons 29 (1986) 3, pp. 56-64

Persistent link: https://www.econbiz.de/10005326981

National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands

Jansen, E. Pieter; Merchant, Kenneth A.; Stede, Wim A. … - In: Accounting, Organizations and Society 34 (2009) 1, pp. 58-84

This paper describes the findings of a study aimed at providing an international replication of a US-based study by Gibbs et al. [Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2004). Determinants and effects of subjectivity in incentives. The Accounting Review, 79(2), 409-436; Gibbs,...

Persistent link: https://www.econbiz.de/10005262311

Organizational controls and discretionary program decision making: A field study

Merchant, Kenneth A. - In: Accounting, Organizations and Society 10 (1985) 1, pp. 67-85

Persistent link: https://www.econbiz.de/10005052497

Budgeting and the propensity to create budgetary slack

Merchant, Kenneth A. - In: Accounting, Organizations and Society 10 (1985) 2, pp. 201-210

Persistent link: https://www.econbiz.de/10005191197

Control of international joint ventures

Groot, Tom L. C. M.; Merchant, Kenneth A. - In: Accounting, Organizations and Society 25 (2000) 6, pp. 579-607

Persistent link: https://www.econbiz.de/10005191214

The effects of salary and human resource accounting disclosures on small group relations and performance

Gordon, Francine E.; Rhode, John Grant; Merchant, Kenneth A. - In: Accounting, Organizations and Society 2 (1977) 4, pp. 295-305

Persistent link: https://www.econbiz.de/10005191347