How adopting new performance measures affects subjective performance evaluations : evidence from EVA adoption by chinese state-owned enterprises
Year of publication: |
January 2018
|
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Authors: | Du, Fei ; Erkens, David H. ; Young, S. Mark ; Tang, Guliang |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 1, p. 161-185
|
Subject: | leniency bias | fairness | performance measurement | subjectivity | Performance-Messung | Performance measurement | China | Öffentliches Unternehmen | Public enterprise | Systematischer Fehler | Bias |
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