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Keywords: compensation committee
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Journal Articles
Peer-Specific Knowledge and Peer Group Properties in Relative Performance Evaluation
Available to Purchase
Journal of Management Accounting Research (2024) 36 (1): 173–201.
Published: 01 March 2024
...Chung-Yu Hung; Zhenyang Shi ABSTRACT Although relative performance evaluation (RPE) represents an important compensation practice, selecting a relevant peer firm poses a challenge for compensation committees. We study the implications of a committee’s peer-specific knowledge for the peer group...