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Keywords: calibration committees
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Journal Articles
How Calibration Committees Can Mitigate Performance Evaluation Bias: An Analysis of Implicit Incentives
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 213–233.
Published: 01 November 2020
... committee. We empirically examine the extent to which a calibration committee incorporates supervisors' evaluation behavior with respect to their subordinates in the performance evaluation outcomes, i.e., performance ratings and promotion decisions, for these supervisors. In our study, we distinguish...
