performance is measured using some variant of historical accounting income like Net Profit, EPS or some measures based on the … value based performance measures This paper attempts to provide some understanding of the interrelationships among select … corporate performance measures in the Indian setting …

An appropriate measure of corporate performance is believed to be highly correlated to firm value on one hand and … paper examines the power of select performance measures in discriminating the Positive and Negative Value creation of the … companiesExamination of the discriminating power of the performance measures for the pooled cross section of data reveals that the EVA has …

Traditionally periodic corporate performance is most often measured using some variant of historical accounting income … appropriate for evaluation of corporate performanceAn appropriate measure of corporate performance on one hand should be highly …. However EVA is gaining recognition as fundamental measure of company performance despite the fact that it has been in …

the collection and use of information for the purpose of subjective performance evaluation. I find that managers with self …-evaluations afterwards. My findings increase our knowledge about the role of subjective performance evaluations in modern organizational …

remedy to the problem, proposed a firm's commitment to incomplete use of past performance in setting future targets. In this … achievement level, the type of a performance measure, and the importance weight. Using a confidential dataset that consists of 1 …,208 performance-measure-year observations with the complete set of information including targets, actual performance, and importance …

We model relative performance evaluation (RPE) when a Chief Executive Officer (CEO) has the power to opportunistically … benefits of receiving a higher bonus by economizing on expected peer-group performance. The Board of Directors (BoD) is less … CEOs choose to reduce common risk only partially and that BoDs choose to not implement RPE if expected peer performance is …

This study examines the effect of relative performance evaluation (RPE) on firm performance and risk-taking behavior … when firm performance is exposed to common shocks. I find that among firms with high common risk exposure, RPE firms are … associated with higher firm performance than non-RPE firms. However, among firms with low common risk exposure, I find no …

performance is rewarded or individual performance is rewarded. Pre-decision information only affects agents’ incentives, which in … turn depend on the type of performance evaluation system. With public information and group performance measures, the … high state is more informative, so the principal prefers to be able to distinguish the states. With individual performance …

In the empirical estimation of the relation between CEO pay and both firm and peer performance, researchers typically … 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 …

We investigate the role of Relative Performance Evaluation (RPE) theory in CEO pay and turnover using a product … affecting the firm and its peers) while evaluating CEO performance and that the extent of filtering increases with the number of …