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Incentive effects of bonus payments : evidence from an international company

Engellandt, Axel; Riphahn, Regina T. - 2004

''surprise'' bonus payment. The other is a more structured system, where part of the salary is determined by individual … investigate and confirm the robustness of these findings. They suggest that surprise bonus payments and flexibility in the …

Persistent link: https://www.econbiz.de/10011418219

Peer-level analyst transitions

Hope, Ole-Kristian; Su, Xijiang - 2021

This study examines the effect of peer-level analyst transitions (i.e., switching between brokerage houses) on associated regular incumbent analysts’ forecasting performance. We employ a difference-in-differences research design with analyst fixed effects and compare incumbent analysts of...

Persistent link: https://www.econbiz.de/10012886264

Internal versus external earnings per share goals and CEO incentives

Armstrong, Christopher; Chau, Jacky; Ittner, Christopher D. - 2017

We examine differences in CEO achievement of EPS goals set separately through analyst forecasts and firm bonus plans …. We find CEOs frequently achieve analyst forecasts, but rarely achieve bonus goals exceeding the forecast. Despite lower … compensation risk accompanying easier goals, we also find that bonus goals set below forecasts are associated with greater pay …

Persistent link: https://www.econbiz.de/10011800636

Does financial misconduct affect the future compensation of alumni managers?

Groysberg, Boris; Lin, Eric; Serafeim, George - 2017

We explore how an organization's financial misconduct may affect pay for former employees not implicated in wrongdoing. Drawing on stigma theory we hypothesize that although such alumni did not participate in the financial misconduct and they had left the organization years before the...

Persistent link: https://www.econbiz.de/10011928843

Testing for distortions in performance measures : an application to residual income based measures like economic value added

Sloof, Randolph; Praag, Mirjam van - 2014

Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical test developed by Courty and Marschke (2008) to detect whether the widely used class of Residual Income based...

Persistent link: https://www.econbiz.de/10010350010

Regional patterns of intangible capital, agglomeration effects and localised spillovers in Germany

Geppert, Kurt; Neumann, Anne - 2011

We use a large micro-dataset to assess the importance of intangible capital - organisation, R&D and ICT capital - for the economic performance of establishments and regions in Germany. In 2003 self-produced intangible capital accounted for more than one fifth of the total capital stock of...

Persistent link: https://www.econbiz.de/10009426700

Accounting for organizational employment impact

Freiberg, David; Panella, Katie; Serafeim, George; … - 2020

Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We identify and propose a...

Persistent link: https://www.econbiz.de/10012511334

The division of labor and the market for organizations

Lindbeck, Assar; Snower, Dennis J. - 2000

The paper examines the determinants of the division of labor within firms. It provides an explanation of the pervasive observed changes in work organization away from the traditional functional departments and towards multi-tasking and job rotation. Whereas the existing literature on the...

Persistent link: https://www.econbiz.de/10011415696

Talent management : an etymological study

Dimitrov, Kiril - 2015

The current article unveils and analyzes important shades of meaning for the widely discussed term "talent management". It not only grounds the outlined perspectives in incremental formulation and elaboration of this construct, but also is oriented to exploring the underlying reasons for the...

Persistent link: https://www.econbiz.de/10012064886

Mutual gains? : is there a role for employee engagement in the modern workplace?

Bryson, Alex - 2017

I examine the history of employee engagement and how it has been characterised by thinkers in sociology, psychology, management and economics. I suggest that, while employers may choose to invest in employee engagement, there are alternative management strategies that may be profit-maximising. I...

Persistent link: https://www.econbiz.de/10011756755

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