We take advantage of comprehensive panel data available as a result of the 2006 SEC disclosure rules on relative … performance evaluation (RPE) to (i) better understand how firms choose performance peer groups used in CEO RPE contracts and (ii …) to investigate the causal impact of mandatory disclosure on the peer selection process. We find that while firms for the …

This paper studies differential employee responses to the public disclosure of individual performance information … productivity, public disclosure will increase motivation. Moreover, the effect should be stronger for employees whose colleagues … expect them to have higher performance. We obtained data from a bank that transitioned from private to public disclosure of …