Search Results - subject:"Relative performance evaluation"

Relative performance evaluation and executive compensation: Evidence from Chinese listed companies

Chen, Donghua; Liang, Shangkun; Zhu, Pin - In: China Journal of Accounting Research 5 (2012) 2, pp. 127-144

Persistent link: https://www.econbiz.de/10011936935

On the Value of Improved Informativeness

Chaigneau, Pierre - Centre Interuniversitaire sur le Risque, les Politiques … - 2012

One of the main predictions of principal-agent theory, the “informativeness principle”, is often violated in practice. We propose an explanation that emphasizes the role played by the change in the form of the optimal contract that follows an improvement in informativeness. We show that the...

Persistent link: https://www.econbiz.de/10010615167

Relative performance evaluation and executive compensation : evidence from Chinese listed companies

Chen, Donghua; Liang, Shangkun; Zhu, Pin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 127-144

This paper focuses on the effect of relative performance evaluation (RPE) on top managers’ compensation in Chinese …

Persistent link: https://www.econbiz.de/10011825215

Relative performance evaluation among business unit level managers

van Elten, Hilco J. - In: Accounting Research Journal 30 (2017) 2, pp. 185-204

Purpose Relative performance evaluation (RPE) is a widely studied topic in the theoretical and analytical accounting …

Persistent link: https://www.econbiz.de/10014676761

Do peer warnings affect CEO compensation?

Darrough, Masako N.; Shi, Linna; Wang, Ping - In: Accounting horizons : a quarterly publication of the … 31 (2017) 4, pp. 71-91

Persistent link: https://www.econbiz.de/10011790946

Contractual features of CEO performance-vested equity compensation

Gao, Zhan; Hwang, Yuhchang; Wu, Wan-Ting - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 282-303

Persistent link: https://www.econbiz.de/10011791459

Relative performance evaluation among business unit level managers

Elten, Hilco J. van - In: Accounting research journal 30 (2017) 2, pp. 191-210

Persistent link: https://www.econbiz.de/10011782845

Relative Performance Evaluation in Competition - An Ageny-Theoretic Analysis of the Design and Effects of Relative Performance Evaluation under Duopolistic Product Market Competiti...

Asseburg, Holger - 2011

help to improve hypotheses and test methods concerning the relevance of relative performance evaluation. Thus, considering …This thesis yields findings on the characteristics of optimal linear incentive contracts based on relative performance … evaluation in duopolistic competition by an agency theoretic analysis under alternative shapes of product market competition. In …

Persistent link: https://www.econbiz.de/10009475326

Team Incentives and Reference-Dependent Preferences

Daido, Kohei; Murooka, Takeshi - School of Economics, Kwansei Gakuin University - 2011

team incentives which exhibit either joint performance evaluation or relative performance evaluation. Our results provide a …

Persistent link: https://www.econbiz.de/10009019563

Growth options and relative performance evaluation

Huang, Jianhui; Liu, Ling; Ulstad, Ingrid C. - In: International Journal of Accounting and Information … 24 (2016) 1, pp. 38-55

Purpose – The purpose of this study is to investigate the cross-sectional associations between growth options and the peer pay–performance sensitivity of CEO compensation. Design/methodology/approach – This study includes analytical analysis and multivariable regression analysis. Findings...

Persistent link: https://www.econbiz.de/10014759517