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1-4 of 4
Keywords: performance targets
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 289–319.
Published: 01 July 2023
...Xiumin Martin; Hojun Seo; Jun Yang; Daniel Sungyeon Kim; Jordan Martel ABSTRACT We study how corporate boards set earnings performance targets in CEOs’ annual incentive plans (AIPs) and the implications for strategic management earning guidance. We find that corporate boards rely on management...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (2): 361–387.
Published: 01 March 2023
... Park, The Hong Kong Polytechnic University, Faculty of Business, School of Accounting and Finance, Hung Hom, Kowloon, Hong Kong. Editor’s note: Accepted by Brian D. Cadman. 18 05 2021 04 06 2022 08 06 2022 2023 performance targets target difficulty incentives...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (5): 1755–1778.
Published: 01 September 2015
...Jasmijn C. Bol; Jeremy B. Lill ABSTRACT In this study, we examine a setting where principals use past performance to annually revise performance targets, but do not fully incorporate the past performance information in their target revisions. We argue that this situation is driven by some...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (4): 1227–1258.
Published: 01 July 2014
... for performance evaluation and compensation ( Maher, Stickney, and Weil 2007 ; Merchant and Van der Stede 2012 ). Although performance targets play an important role in managing organizations, evidence on how firms set performance targets and revise them over time is scant because researchers rarely have access...
Includes: Supplementary data