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Keywords: performance evaluation
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Journal Articles
The Accounting Review (2023) 98 (7): 239–260.
Published: 01 November 2023
...: Accepted by S. Jane Jolineau, under the Senior Editorship of W. Robert Knechel. 03 04 2020 05 08 2022 24 02 2023 2023 discretion experiment fairness incentives performance evaluation promotions strategic behavior teams transparency Most firms rely on middle...
Journal Articles
The Accounting Review (2022) 97 (6): 297–326.
Published: 01 October 2022
... suggests that the fraction of CEO pay that seems attributable to opportunistic non-GAAP reporting, while limited, is economically meaningful. JEL Classifications: G14; G34; G38; M12; M41. non-GAAP earnings CEO pay performance evaluation corporate governance For almost two decades...
Journal Articles
The Accounting Review (2022) 97 (4): 131–154.
Published: 01 July 2022
...: Accepted by S. Jane Jollineau, under the Senior Editorship of Mary E. Barth. 1 6 2019 1 7 2021 2022 incentives performance evaluation professional skepticism risk aversion rewards Experiment 2 provides additional evidence that a framing effect is the causal mechanism...
Journal Articles
The Accounting Review (2021) 96 (2): 107–125.
Published: 01 March 2021
... of fit” in evaluations of women, but nondiagnostic in evaluations of men. Analysis of free-response questions confirm that the unexpected behavior was a predominant focus in performance evaluations of women, but not for men. Semi-structured interviews with 13 senior investment professionals provide...
Journal Articles
Journal Articles
The Accounting Review (2020) 95 (4): 199–218.
Published: 01 July 2020
... the Senior Editorship of Mark L. DeFond. 1 2017 8 2019 2020 reporting frequency performance evaluation goal orientation avoidance orientation learning orientation Our study contributes to the performance reporting literature. Prior research related to firms' performance...
Journal Articles
The Accounting Review (2018) 93 (2): 277–297.
Published: 01 March 2018
... by Eddy Cardinaels, under the Senior Editorship of Mark L. DeFond. August 2014 June 2017 2018 performance evaluation performance feedback causal language This study examines how the use of causal language in conveying relative performance feedback impacts subsequent task...
Journal Articles
The Accounting Review (2016) 91 (3): 741–766.
Published: 01 May 2016
..., and Stanford University for their helpful comments and suggestions. Editor's note: Accepted by Thomas Hemmer. April 2014 August 2015 2016 investment real options performance evaluation capacity costs hurdle rates The canonical net present value (NPV) rule calls for one...
Journal Articles
The Accounting Review (2016) 91 (1): 99–117.
Published: 01 January 2016
..., Mookherjee, and Reichelstein 1997 ); and to the possibility that agents' efforts may be strategic complements (e.g., Jelovac and Macho-Stadler 2002 ). 2016 delegation hierarchies incentives multi-agent contracting performance evaluation Corporate hierarchies and practices...
Journal Articles
The Accounting Review (2015) 90 (1): 31–57.
Published: 01 January 2015
.... Finally, both exogenous constraints moderate the effect of procedural fairness on budget commitment: Procedural fairness has a strong effect on budget commitment in the absence of exogenous constraints, but does not in their presence. budget negotiations performance evaluation...
Journal Articles
The Accounting Review (2011) 86 (5): 1549–1575.
Published: 01 September 2011
... employee-manager relationships positively affect centrality bias and leniency bias. The findings also indicate that performance evaluation biases affect not only current performance ratings, but also future employee incentives. Inconsistent with predictions based on the agency perspective, the results show...