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Journal Articles

When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field

Available to Purchase
Patrick J. Ferguson
Journal: The Accounting Review
The Accounting Review (2025) 100 (2): 133–159.
https://doi.org/10.2308/TAR-2021-0672
Published: 01 March 2025
... the theory of cognitive reconstruction, shed light on supervisors’ outcome bias in team settings and how effectively firms’ use of objective performance measures, direct monitoring, and information gathering can mitigate this bias. JEL Classifications: M50; D91; Z20. I use a proprietary dataset...
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