Golman, Russell; Bhatia, Sudeep - In: Accounting, Organizations and Society 37 (2012) 8, pp. 534-543
We provide a behavioral account of subjective performance evaluation inflation (i.e., leniency bias) and compression (i.e., centrality bias). When a manager observes noisy signals of employee performance and the manager strives to produce accurate ratings but feels worse about unfavorable errors...