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Keywords: target adjustments
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 1–22.
Published: 01 November 2022
.... To do so, we use an experiment that involves executives, who average more than 16 years of work experience. We predict and find stronger target adjustments when prior targets are exceeded than when they are missed, especially when tasks are ability-driven. We also predict and find targets...
