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Keywords: subjective performance evaluation
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Journal Articles
Journal Articles
The Accounting Review (2024) 99 (3): 37–57.
Published: 01 May 2024
.... bonus pools dynamic agency subjective performance evaluation verifiability In providing incentives to employees, supervisors often privately assess employees’ performance using subjective information regarding qualities such as leadership skills, teamwork, or loyalty ( Murphy and Oyer 2001...
Journal Articles
Journal Articles
The Accounting Review (2020) 95 (5): 1–21.
Published: 01 September 2020
... 2020 team-based incentives mutual monitoring team member communication subjective performance evaluation In team-based environments, standard performance reports usually provide measures of aggregate team performance but lack objectively-determined measures of individual team member...
Journal Articles
The Accounting Review (2018) 93 (5): 1–22.
Published: 01 September 2018
... subjective performance evaluation Consistent with our predictions, TSC has a positive effect on team performance, and this positive effect is lower in heterogeneous teams. Results are also consistent with our theoretical process in that allocation recommendations are more dispersed in heterogeneous...
Journal Articles
The Accounting Review (2012) 87 (2): 617–644.
Published: 01 March 2012
... for relatively high versus relatively low levels of aggregate performance. The study contributes to the literature on subjective performance evaluation by identifying how social preferences influence managers' use of discretion in evaluation processes. Data Availability: The data from this study...
Journal Articles