We study the relative efficiency of centralized vs. decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk-averse agents under moral hazard. Decentralization and performance evaluation are complementary control...

We investigate the influence of peer quality on subjective performance evaluation using 75,413 ratings of 130 employees from 6,908 raters in a business school setting. We find that subjective performance ratings are lower for employees with higher quality peer groups in both randomized and...

Firm performance is a crucial factor in how CEOs are evaluated. However, a CEO can be repeatedly lucky or unlucky, adding noise to performance outcomes as a measure of managerial ability. In this study, I examine how much of the observed cross-sectional dispersion in outcomes can be attributed...

Company performance is the ability of a company to manage existing resources so that it can provide value to the company. By knowing the performance of a company can measure the level of efficiency and productivity of the company. Besides that, company performance appraisal is also useful to...

Regulators have pointed to Scope 3 carbon intensity metrics as a comprehensive measure of a firm’s climate risk profile. However, it has long been recognized that the calculation of Scope 3 emissions is difficult and costly. In this paper, we propose a simple and intuitive approach to...

This paper examines the long-term value implications of supply chain ESG performance. We find that firms with fewer supply chain ESG incidents exhibit higher future stock returns and accounting performance. We also find that robust supply chain ESG creates value by (i) enhancing supply chain...

This study examines the proactive feedback effect of non-financial performance measures (NFPMs) and the passive feedback effect of financial performance measures (FPMs) on feedback-seeking behavior, perceived feedback quality, and individual creativity. Using a sample of survey data collected...

Industry 4.0, also known as the fourth industrial revolution, is a step forward to boost the way of life and lifestyle. It is the next step in the evolution of manufacturing, based on the idea that machines are capable to communicate with each other and work together to create new products and...

Field experiments in firms are a valuable tool for gaining insights into the causal effects of management controls in complex, real-world environments. Not only do they enable researchers to examine the effect of management controls individually, but they also provide a means of understanding...

This paper aims to examine how absorptive capacity affects supply chain integration (SCI) and service performance. The association between SCI and service performance was also studied. Data were collected from four-star and five-star hotels in Egypt. A total of 114 responses were obtained. The...