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Keywords: bonus
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Journal Articles
The Accounting Review (2020) 95 (6): 395–412.
Published: 01 November 2020
... effort and performance for penalties than for bonuses. Second, we find that the marginal sensitivity of penalties diminishes faster than that of bonuses, indicating that the marginal effect of a bonus may eventually exceed that of a penalty as their value increases. Third, we find an undesirable...
Journal Articles
The Accounting Review (2019) 94 (3): 329–344.
Published: 01 May 2019
... the performance target is set at a very challenging level. My results suggest that companies should be aware of the potential undesirable consequences of using bonus or penalty framing and should design complementary control elements accordingly. For example, when companies use bonuses, their controls should...
Journal Articles
The Accounting Review (2012) 87 (6): 1913–1938.
Published: 01 November 2012
... effort levels. While a large literature in psychology, economics, and accounting examines the effort-inducing effects of bonus contracts, few studies examine the effort-inducing effects of penalty contracts. One exception is Hannan et al. (2005 ), who find that despite stated preferences for bonuses...