Management earnings forecasts as a performance target in executive compensation contracts
Shota Otomasa, Atsushi Shiiba, and Akinobu Shuto
| Year of publication: |
2020
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| Authors: | Otomasa, Shota ; Shiiba, Atsushi ; Shuto, Akinobu |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 35.2020, 1, p. 139-167
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| Subject: | executive compensation contracts | performance target | pay-for-performance sensitivity | management forecast error | initial forecast innovation | Managervergütung | Executive compensation | Führungskräfte | Managers | Leistungsanreiz | Performance incentive | Leistungsentgelt | Performance pay | Prognose | Forecast | Prognoseverfahren | Forecasting model | Prinzipal-Agent-Theorie | Agency theory | Aktienoption | Stock option |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X17696764 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012170085