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Keywords: incentives
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Journal Articles
The Accounting Review (2024) 99 (2): 229–248.
Published: 01 March 2024
...Steven J. Kachelmeier; R. Alan Webb; Michael G. Williamson ABSTRACT Toward the goal of reconciling conflicting arguments on whether performance-based incentives facilitate or impede divergent thinking, we identify a feature common to prior demonstrations of negative incentive effects...
Journal Articles
The Accounting Review (2023) 98 (7): 239–260.
Published: 01 November 2023
... that relatively lower performing employees are selected for a promotion is increased. We develop theory about how two important organizational characteristics—transparency about individual performance levels and the presence of group incentives—jointly affect managers’ tendency to strategically influence...
Journal Articles
The Accounting Review (2023) 98 (2): 361–387.
Published: 01 March 2023
... is associated with higher same-year abnormal earnings but at the same time with lower next-year earnings and stock returns. Combined, our findings suggest that target difficulty is an important incentive design choice that affects performance and executive compensation. Data Availability: Data used...
Journal Articles
The Accounting Review (2022) 97 (4): 131–154.
Published: 01 July 2022
..., insufficient skepticism may be a persistent, resistant problem requiring an array of changes in skills, motivation, culture, and incentives ( Grenny, Patterson, Maxfield, McMillan, and Switzler 2013 ). We focus on a key incentive dimension of this problem, specifically, that skeptical action can carry...
Journal Articles
The Accounting Review (2022) 97 (3): 373–393.
Published: 01 May 2022
... serves as the social objective (see Cassar 2019 ; Chen et al. 2020 ). In both experiments, we establish a baseline setting in which leaders' contracts are non-transparent. Yet, we mainly focus on transparent leader contracts, varying (1) the incentive intensity (leaders receive a low versus high...
Journal Articles
The Accounting Review (2022) 97 (1): 99–122.
Published: 01 January 2022
...Pablo Casas-Arce; F. Asís Martínez-Jerez ABSTRACT This paper investigates whether leadership style moderates the effect of leader incentives on the performance of teams. In collaboration with a Latin-American bank, we engineered a field experiment by designing a series of contests among the bank...
Journal Articles
The Accounting Review (2021) 96 (5): 133–156.
Published: 01 September 2021
... different abilities, an input-based allocation also leads to less effort intensity, defined as puzzles solved per unit of time spent. We attribute these findings to fairness considerations, an interpretation we corroborate in a second experiment with purely individual incentives that finds the same effort...
Journal Articles
The Accounting Review (2020) 95 (6): 395–412.
Published: 01 November 2020
... University, Ivey Business School, London, Ontario, Canada. Editor's note: Accepted by Christopher D. Ittner, under the Senior Editorship of Mark L. DeFond. 3 2017 1 2020 2020 employee compensation incentives bonus penalty prospect theory Humans respond...
Journal Articles
The Accounting Review (2020) 95 (6): 125–149.
Published: 01 November 2020
... returns: future realized stock returns, errors in forecasting fundamentals, errors in forecasting the expected return to risk, and biases relating to analysts' incentives. Our results suggest that all four sets help explain target price implied returns, with errors in forecasting the expected return...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (5): 265–278.
Published: 01 September 2020
... smoothing incentives contracting L ambert (1984) develops and analyzes a two-period agency model in which he shows that income smoothing is a part of the equilibrium. He defines income smoothing as resulting from the agent's optimal second-period effort being a decreasing function of the first...
Journal Articles
The Accounting Review (2019) 94 (3): 233–250.
Published: 01 May 2019
... pay from a central pool, regulatory inspection, and incentive pay for accurate reporting—improves the quality of carbon emission audits and reduces companies' pollution in India. While this study informs ours, emission levels are directly measurable in a way that audit quality and underlying financial...
Journal Articles
The Accounting Review (2019) 94 (3): 329–344.
Published: 01 May 2019
...Jennifer E. Nichol ABSTRACT This study examines the effects of incentive contract framing on misreporting and entitlement. I conduct a 2 × 2 between-subjects experiment, manipulating incentive contract framing (Bonus/Penalty) and the awareness of the opportunity to misreport...
Journal Articles
The Accounting Review (2019) 94 (2): 249–266.
Published: 01 March 2019
...Steven J. Kachelmeier; Laura W. Wang; Michael G. Williamson ABSTRACT In two experiments, we examine whether performance-contingent incentives facilitate the creative process by enhancing the initial preparation that precedes creative incubation. The defining characteristic of both experiments...
Journal Articles
The Accounting Review (2018) 93 (3): 83–103.
Published: 01 May 2018
..., in addition to current job RPI, improves the effective sorting of workers, but it comes at the cost of reduced promotion-based incentives. My results suggest that, notwithstanding the benefits documented in previous studies, RPI also imposes potential costs that firms should take into account when deciding...
Journal Articles
The Accounting Review (2018) 93 (1): 213–234.
Published: 01 January 2018
...Katlijn Haesebrouck; Martine Cools; Alexandra Van den Abbeele ABSTRACT We examine how incentive systems influence knowledge transfer between group members with equal or different status who solve an interdependent task. In our experiment, group members receive group or individual incentives, while...
Journal Articles
The Accounting Review (2016) 91 (1): 99–117.
Published: 01 January 2016
... contracts with all parties directly or delegates part of the contracting authority to one of the agents. Delegated contracts improve risk sharing and generate implicit incentives for the agent entrusted with contracting authority. However, delegated contracts also entail a loss of control in motivating...
Journal Articles
The Accounting Review (2014) 89 (4): 1197–1226.
Published: 01 July 2014
... control incentives Target setting is at the core of the planning and budgeting processes in organizations. Setting accurate targets is important for resource allocation and coordination ( Leone and Rock 2002 ); setting challenging but achievable targets is important for motivation...
Journal Articles
The Accounting Review (2013) 88 (3): 945–975.
Published: 01 May 2013
... by recording higher operating expenses. We also find that managers have various incentives to manage earnings. Executive compensation is not tied to firm performance in the transition period as it is in adjacent fiscal years. Growth firms, firms with poor stock returns, and firms with weak external...
Journal Articles
The Accounting Review (2012) 87 (4): 1309–1334.
Published: 01 July 2012
...Mirko S. Heinle; Christian Hofmann; Alexis H. Kunz ABSTRACT We examine the impact of identity preferences on the interrelation between incentives and performance measurement. In our model, a manager identifies with an organization and loses utility to the extent that his actions conflict...
Journal Articles
The Accounting Review (2011) 86 (6): 1909–1934.
Published: 01 November 2011
... employee decisions. We find that tighter monitoring gives rise to implicit incentives in the form of sharp increases in employee termination linked to “excessive” use of decision-rights. Consistent with these implicit incentives, we find that employees in tightly monitored business units are less likely...