Firms can report comprehensive income in either an income-statement-like performance statement or the statement of … comprehensive income in a performance statement. Our empirical evidence on a broad cross-section of firms shows that managers with … stronger equity-based incentives and less job security are significantly less likely to use performance reporting. Overall, our …

Firms can report comprehensive income in either an income-statement-like performance statement or the statement of … report comprehensive income in a performance statement. Our empirical evidence on a broad cross-section of firms shows that … managers with stronger equity-based incentives and less job security are significantly less likely to use performance reporting …

In this paper, I examine issues relating to managers' ability to influence their performance evaluation. In contrast to …, under some conditions, improve the performance evaluation process. This mitigates the control problem between the boards of …

information on economic performance through its role in governance and more generally using a cross-country approach …

external control mechanisms on market valuation and operating performance for 1,693 firm observations over the period 2000 …

achieve superior performance in the future. Thus, an analysis of the level and structure of turnover, production year and … added value financial performance indicators relevant for establishing the financial performances and guiding the company …