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Keywords: performance evaluation bias
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 213–233.
Published: 01 November 2020
...Isabella Grabner; Judith Künneke; Frank Moers ABSTRACT While prior research on performance evaluation bias has mainly focused on the determinants and consequences of rating errors, we investigate how a firm can provide implicit incentives to supervisors to mitigate these errors via its calibration...
