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CSR Contracting and Performance-Induced CEO Turnover

Qin, Bo; Yang, Lu - 2022

Motivated by the rise of linking CEO compensation to corporate social responsibility (hereafter, CSR contracting), we examine the impact of CSR contracting on CEO performance-induced turnover. Using a sample of S&P 500 firms with hand collected information on the use and substantiveness of CSR...

Persistent link: https://www.econbiz.de/10013295330

The Anatomy of a Complex Performance-Dependent Incentive System

Merchant, Kenneth A. - 2015

This paper reports the findings of an archival and field study that explores the details of the design and functioning of a complex performance evaluation and incentive system, one that bases incentive payouts on both organizational and individual performance ratings. The archival data include...

Persistent link: https://www.econbiz.de/10013031038

Reward System Design and Group Creativity : An Experimental Investigation

Chen, Clara Xiaoling - 2012

In an environment where three-person groups develop a creative solution to an important problem, we examine whether the efficacy of either individual or group-based creativity-contingent incentives depends on whether they take the piece-rate or tournament form. We predict and find that group...

Persistent link: https://www.econbiz.de/10013116217

What Guides Subjective Performance Evaluation : Incentive Provision or Norm Enforcement?

Gillenkirch, Robert M. - 2015

laboratory experiment, we implement a team production setting under uncertainty, where subordinates contribute to joint output by …

Persistent link: https://www.econbiz.de/10013017469

Subjective Evaluations of Risk Taking Decisions : Experimental Evidence on Outcome Biases and Their Consequences

Gillenkirch, Robert M. - 2018

This study experimentally investigates how a principal uses outcome information in her subjective evaluation of an agent who chooses between alternatives of differing risks, and how outcome bias in the evaluation is related to the agent's risk taking decision. We consider both a situation of...

Persistent link: https://www.econbiz.de/10012912899

Creativity Contests : An Experimental Investigation of Eliciting Employee Creativity

Bol, Jasmijn C.; LaViers, Lisa; Sandvik, Jason - 2022

subjectively evaluated creativity-based contests. We conduct an experiment to investigate the impact of two contest design choices …

Persistent link: https://www.econbiz.de/10014236081

The Effects of Relative Performance Information and Training Type on Employees’ Skill Development : An Experimental Investigation

Arnold, Markus C.; Shi, Bei; Tafkov, Ivo; Voermans, Elien - 2023

Employees’ skill development is key to organizations’ competitiveness in a global, knowledge-based economy. Prior research in accounting, however, has mainly focused on the effects of management control instruments on the provision of transitory effort, thereby treating employee ability as...

Persistent link: https://www.econbiz.de/10014256050

What Participative Budgeting Experiments Reveal about Agency Theory : Responsibility, Transparency, and Accountability

Abdel-Rahim, Heba; Liu, Jing; Stevens, Douglas E. - 2022

We argue that participative budgeting experiments designed to test agency theory predictions reveal the effects of … isolate their main and interactive effects. In Experiment 1, we show that subordinates who score high in responsibility report … interactively. In Experiment 2, we maintain face-to-face budget reporting and show that the responsibility effect can be crowded out …

Persistent link: https://www.econbiz.de/10014256391

Relevant but Delayed Information in Negotiated Audit Fees

Hackenbrack, Karl - 2014

Audit fee negotiations conclude with the signing of an engagement letter, typically the first quarter of the year under …

Persistent link: https://www.econbiz.de/10013069345

The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence

Arnold, Markus C. - 2016

negotiations. Prior research assumes that decentralized managers negotiate transfer prices autonomously. However, evidence suggests … that headquarters can become involved in transfer price negotiations, particularly after negotiation failure. While the … after negotiation failure. In an experiment, we manipulate whether headquarters involvement is absent vs. present. Nested …

Persistent link: https://www.econbiz.de/10012985148