performance is rewarded or individual performance is rewarded. Pre-decision information only affects agents’ incentives, which in … turn depend on the type of performance evaluation system. With public information and group performance measures, the … high state is more informative, so the principal prefers to be able to distinguish the states. With individual performance …

remedy to the problem, proposed a firm's commitment to incomplete use of past performance in setting future targets. In this … achievement level, the type of a performance measure, and the importance weight. Using a confidential dataset that consists of 1 …,208 performance-measure-year observations with the complete set of information including targets, actual performance, and importance …

This study examines the relation between nonfinancial performance measures (NFPMs) and firms’ risk taking. Specifically … exploitation activities and achieve better short-term financial performance compared to other firms. These results are consistent … to take on risky projects as well as better manage firm performance …

We investigate the role of Relative Performance Evaluation (RPE) theory in CEO pay and turnover using a product … affecting the firm and its peers) while evaluating CEO performance and that the extent of filtering increases with the number of …

document an increasing temporal trend in the explicit use of sales revenue as a performance measure in CEO annual bonus … also predict and find that sales revenue is more likely to be used as an explicit performance measure in annual bonus … positive for firms that explicitly reward revenue performance, as expected, but also that earnings pay-sensitivity is not …

performance when organizations use budgets for performance evaluation. The results from our experiment show that using budgets for … both resource allocation and performance evaluation not only eliminates budget slack but also increases subordinates …' effort and task performance. Additionally, we find that an internal reporting system that provides information about …

In the empirical estimation of the relation between CEO pay and both firm and peer performance, researchers typically … include conventional accounting-based measures that reflect firm performance net of executive pay expense. We analytically … show that when firms evaluate CEO performance relative to peers, the coefficients on such net accounting measures are …

manager performance evaluations. Possible impacts of the following factors are analyzed: extent of geographical dispersion …