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Use of Non-Financial Performance Measures in managers' compensation contracts as earnings management constraints
Koubaa, Amine; Chakib, Kolsi Med; Halioui, Khammoussi - In: The IUP journal of organizational behavior : IJOB 12 (2013) 2, pp. 51-66
Persistent link: https://www.econbiz.de/10009752779
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On the use of nonfinancial performance measures in management compensation
Sliwka, Dirk - 2001
It is often claimed that (i) managers work too hard on operational issues and do not spend enough effort on strategic …
Persistent link: https://www.econbiz.de/10011539694
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Wertorientierte Management-Incentivesysteme auf Basis interner Wertkennzahlen und Bonusbanken
Plaschke, Frank J. - In: Wertorientiertes Management : Werterhaltung, …, (pp. 561-583). 2006
Persistent link: https://www.econbiz.de/10003195540
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Performancemessung und Vertragsfunktion : zu Bedeutung und Eigenschaften von Performancemaßen bei vermögensbeschränkten Managern
Pfaff, Dieter - In: Shareholder-Value-Orientierung bei …, (pp. 1-25). 2004
Persistent link: https://www.econbiz.de/10002396245
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On the use of nonfinancial performance measures in management compensation
Sliwka, Dirk - In: Journal of economics & management strategy : JEMS 11 (2002) 3, pp. 487-511
Persistent link: https://www.econbiz.de/10001688198
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On the use of nonfinancial performance measures in management compensation
Sliwka, Dirk - 2001
Persistent link: https://www.econbiz.de/10001642006
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Logik und Konzeption eines strategischen Anreizsystems auf Basis des Wertsteigerungsansatzes
Krammer, Christian - 2000
Persistent link: https://www.econbiz.de/10001461580
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Wertorientierte Management-Incentivesysteme auf Basis interner Wertkennzahlen
Plaschke, Frank J. - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001729306
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Use of Non-Financial Performance Measures in Managers’ Compensation Contracts as Earnings Management Constraints
Kolsi, Mohamed Chakib - 2013
Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures … relationship between Discretionary Accruals (DA) as a proxy for earning management and the relative importance of NFPM in managers …
Persistent link: https://www.econbiz.de/10013080690