We examine boards of directors' subjective adjustments to objective performance measures in executive incentive … or beat their performance targets when boards adjust their realized earnings. Finally, we find that the ex ante option to …

Selecting relevant Key Performance Indicators involves an assessment of both cost- and revenue-driven measures. Cost … financial performance than ‘flying' the business based on cost-driven metrics or those representing a mixture of revenue target … and cost-driven metrics. Specifically it examines the effectiveness of models that characterize performance based on two …

Selecting relevant Key Performance Indicators involves an assessment of both cost- and revenue-driven measures. Cost … financial performance than ‘flying' the business based on cost-driven metrics or those representing a mixture of revenue target … and cost-driven metrics. Specifically it examines the effectiveness of models that characterize performance based on two …

Starting from 2006, UK listed companies are required to analyse their performance by using Key Performance Indicators …

Although conceptual research in the accounting literature suggests that the use of performance-measurement systems … performance measures to the influence of functional subunits in strategic decision making. Our research model tests the effects of … two types of performance-measure use on functional strategic decision influence: (1) decision-facilitating use and (2) use …

Marketing effectiveness has been accepted as one of the most important parts in corporate performance system. It is due …