include conventional accounting-based measures that reflect firm performance net of executive pay expense. We analytically … show that when firms evaluate CEO performance relative to peers, the coefficients on such net accounting measures are … of CEO incentives. Intuitively, net accounting measures include executive compensation, and the additional covariances …

importance of implementing HC metrics into a strategic performance management system to deliver performance from a company …’s human capital. It contributes to a cross-disciplinary (human resources, management control and strategy) perspective on …

and reward the performance of management boards. We use a difference-in-difference approach to account for (a) changes in …

We examine the effect of IFRS on the use of accounting-based performance measures for evaluating and rewarding managers … contracts. We provide indications that IFRS add “noise” to accounting numbers which, based on optimal contracting theory, makes … value” accounting (FVA), which potentially makes accounting numbers more value-relevant, but also more volatile and …

compensation contracts. In this paper, I highlight one weakness of relative performance evaluation. When earnings management is …

This study examines the effectiveness of performance measurement system (PMS) for the principal's decision making in a … context of foreign subsidiary management. In the midst of the current competition, global organizations are faced with …