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Keywords: performance-to-target
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 1–22.
Published: 01 November 2022
...Markus C. Arnold; Martin Artz; Ivo D. Tafkov ABSTRACT We investigate how performance-to-target (exceeding versus missing prior target) and task type (ability-driven versus effort-driven) affect managers' target-setting decisions in a setting where a manager sets targets for multiple employees...
