This study examines how different types of performance measures were weighted in a subjective balanced scorecard bonus plan adopted by a major financial services firm. Drawing upon economic and psychological studies on performance evaluation and compensation criteria, we develop hypotheses...

This study examines the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement: greater measurement diversity and improved alignment with firm strategy and value drivers. We find consistent evidence that firms...

This study examines how different types of performance measures were weighted in a subjective balanced scorecard bonus plan adopted by a major financial services firm. Drawing upon economic and psychological studies on performance evaluation and compensation criteria, we develop hypotheses...

A numberof recent marketing studies examinethe stock market's response tothe releaseof AmericanCustomer Satisfaction Index (ACSI) scores.The broad purposeofthese studies is to investigatethe stock market's valuationof customer satisfaction. However, a key focus is on whethercustomer satisfaction...

This study examines the association between the internal organization of the enterprise risk management (ERM) process (as reflected in the assignment of risk accountabilities or “risk ownership”) and the specific risk management practices adopted enterprise-wide. Using a global survey...

We examine whether more sophisticated accounting methods (in the form of accrual accounting) interacts with other information sources and the pledging of collateral to reduce information asymmetries between small business borrowers and lenders, thereby lowering borrowers' probability of loan...