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Keywords: pay-performance sensitivity
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (2): 1–29.
Published: 01 March 2020
... of organizational structure and managers' incentive contracts: bundling of decision rights results in pay-performance sensitivity (PPS) divergence across divisions; splitting them results in PPS convergence. JEL Classifications: M41; D23; D86. Our analysis also sheds light on the equilibrium association...
