Bannister, James W.; Mihalek, Paul H.; Smith, Carl S. - In: Managerial Finance 23 (1997) 5, pp. 28-39
Performance plans, a form of executive compensation plan, are designed to reward management for improved performance over the long run. Various accounting measures can be used to evaluate this performance: return on assets (ROA), return on equity (ROE), and earnings per share (EPS) are examples....