..., Università Bocconi, Department of Accounting, Milan, Italy. Editor’s note: Accepted by Sunil Dutta, under the Senior Editorship of Mary E. Barth. 11 11 2021 11 03 2023 27 03 2023 2023 performance measurement accruals goal congruence Most investors, managers...

..., discrete-time, neoclassical model with irreversible investment and the possibility of unfavorable demand events. We show that even when the principal is uninformed about changes in demand for the firm's output, there exists a performance measurement system that leads to goal congruent investment incentives...

...Fei Du; David H. Erkens; S. Mark Young; Guliang Tang ABSTRACT This study investigates how adopting new performance measures affects the decision process through which supervisors make subjective adjustments. In our setting, the Chinese government substituted economic value added (EVA) for return...

... local managers' bonuses when those managers have greater influence over the design of internal accounting systems. At the same time, we find no significant association between the choice of performance measures and local managers' authority to make operating decisions. Instead, we find that local...

... from a proprietary dataset and public sources. 2011 July 2009 February 2011 performance measurement nonfinancial performance measures business models management control While prior literature has pointed to some of the challenges...

... effects of different performance measures in multi-task settings. June 2009 December 2010 2011 subjective performance evaluation performance measurement cognitive bias controllability fairness Contact the authors...