This paper analyzes a mathematical model to examine a situation where an agent can show off his efforts to the principal for a higher evaluation under a one-period employment contract based on subjective performance evaluation. The analysis results indicated that the agent could achieve an...

Subjective performance evaluations are commonly used to provide feedback and incentives to workers. However, such evaluations can generate significant disagreements and conflicts, the severity of which may be driven by many factors. In this paper we show that a workers' level of self-confidence...

Subjective performance evaluations are commonly used to provide feedback and incentives to workers. However, such evaluations can generate significant disagreements and conflicts, the severity of which may be driven by many factors. In this paper we show that a workers' level of self-confidence...

Although conceptual research in the accounting literature suggests that the use of performance-measurement systems affects the influence of organizational actors, empirical evidence for this suggestion is largely limited to anecdotal evidence and a few qualitative case studies. Drawing on...

Our paper contributes to the literature on executive successors other than the CEO by adding empirical evidence for CFO succession. We propose that the selection of outside successors may be contingent on the succession context and on the type of managerial role. We postulate that...

Purpose – Business networks have to coordinate each of their partners' goals and expectations, as a lack of partner compatibility and goal incongruence could lead to conflict and opportunistic behavior. These potential problems highlight the relevance of partner selection as a means of...

We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings management. The incentive to round up comes from stakeholders' left-digit...