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Keywords: promotions
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (7): 239–260.
Published: 01 November 2023
...Gary Hecht; Victor S. Maas; Marcel van Rinsum ABSTRACT We investigate managers’ propensity to engage in strategic promotion behavior. Strategic promotion behavior occurs when managers pursue personal economic interests when contributing to employee promotion decisions, such that the probability...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 213–233.
Published: 01 November 2020
... committee. We empirically examine the extent to which a calibration committee incorporates supervisors' evaluation behavior with respect to their subordinates in the performance evaluation outcomes, i.e., performance ratings and promotion decisions, for these supervisors. In our study, we distinguish...