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Biased supervision
Delfgaauw, Josse; Souverijn, Michiel - 2014
, but cannot always be eliminated. We apply our results to the choice between specialist and generalist middle managers …
Persistent link: https://www.econbiz.de/10010395075
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Biased supervision
Delfgaauw, Josse; Souverijn, Michiel - In: Journal of economic behavior & organization : JEBO 130 (2016), pp. 107-125
Persistent link: https://www.econbiz.de/10011701872
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Performance targets and ex post incentive plan adjustments
Hyun, Jeong-Hoon; Matĕjka, Michal; Oh, Peter; Ahn, Tae Sik - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 863-892
Persistent link: https://www.econbiz.de/10013279986
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Bonuses and performance evaluations : individual bonuses do not always raise performance : it depends on the characteristics of the job
Sliwka, Dirk - 2020
performance incentive schemes such as profit-sharing or team incentives. The appropriate approach depends on each company's unique … situation, and managers need to realize that individual bonus plans are not a panacea to motivate employees. …
Persistent link: https://www.econbiz.de/10012296350
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An activist view of CEO compensation
Baum, Alex; Hale, Robert; Morfit, Mason; Larcker, David F. - 2017
Understanding CEO compensation plans is a continuing challenge for directors and investors. The disclosure of these plans is dictated by SEC rules that rely heavily on the “fair value” of awards at the time they are granted. The problem with these numbers is that they are static and do not...
Persistent link: https://www.econbiz.de/10011870307
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Private and public relative performance information under different compensation contracts
Tafkov, Ivo D. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 327-350
Persistent link: https://www.econbiz.de/10009711724
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Cash-based bonus plans as a strategic communication, coordination and commitment mechanism
Bushman, Robert M. - In: Journal of accounting & economics 72 (2021) 2/3, pp. 1-7
Persistent link: https://www.econbiz.de/10013271857
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A survey of executive compensation contracts in China's listed companies
Li, Yubo; Lou, Fang; Wang, Jiwei; Yuan, Hongqi - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 211-231
We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based...
Persistent link: https://www.econbiz.de/10011825857
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Tailoring the Weights on Objective versus Subjective Performance Measures between Top Management and Middle Managers : Evidence from Performance-Based Equity Incentive Plans
Chen, Clara Xiaoling; Gao, Yongjing; Wang, Yue; Xue, Shuang - 2020
This study examines the determinants of performance measurement tailoring between top management and middle managers in … management and middle managers respectively, it may reduce the incentives for the two parties to coordinate with each other. We … compensation contracts. Theoretically, while tailoring potentially enhances the informativeness of performance measures for top …
Persistent link: https://www.econbiz.de/10014032498
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Fair and square : a retention model of managerial compensation
Ellingsen, Tore; Kristiansen, Eirik Gaard - In: Management science : journal of the Institute for … 68 (2022) 5, pp. 3604-3624
Persistent link: https://www.econbiz.de/10013368916