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Is Conservatism Demanded by Performance Measurement in Compensation Contracts? Evidence from Earnings Measures Used in Bonus Formulas

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What informational properties of earnings are demanded by compensation contracting for performance measurement? The answer to this question has important implications for accounting standard setting. While some expect conditional conservatism to be a desirable feature that helps to alleviate...

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Is conservatism demanded by performance measurement in compensation contracts? : evidence from earnings measures used in bonus formulas

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When is pay for performance related to employee creativity in the Chinese context? : the role of guanxi HRM practice, trust in management, and intrinsic motivation

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Pay for performance and employee creativity : the importance of procedural justice and willingness to take risks

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Does pay for individual performance truly undermine employee creativity? : the different moderating roles of vertical and horizontal collectivist orientations

Zhang, Yong; He, Wei; Long, Lirong; Zhang, Junwei - In: Human resource management 61 (2022) 1, pp. 21-38

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