In many organizational contexts, managers might have self-serving incentives whereby giving high evaluations to … employees comes at the expense of their own payoff. In this study, I examine the impact of managers’ self-serving incentives on … the collection and use of information for the purpose of subjective performance evaluation. I find that managers with self …

the performance measure and its similarity (congruity, congruence) to the benefit of the manager’s employer. A necessary …

, less concentrated industries, greater exposure to systematic risk, larger size, lower M/B, higher dividend yield, fewer … accounting performance and RPE awards of cash contingent on accounting performance convey the incentive to increase firm risk …

market participants use to isolate managers' idiosyncratic performance-chosen by boards to evaluate managers. Among firms …