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Keywords: performance targets
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Journal Articles
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 Articles
Journal Articles
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