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1-3 of 3
Keywords: incentive contracting
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Journal Articles
Journal of Management Accounting Research 1–21.
Published: 18 September 2024
... Group, Vallendar, Germany. Editor’s note: Accepted by Jongwoon Choi, under the Senior Editorship of Michal Matějka. 14 02 2023 13 08 2024 16 08 2024 2024 managerial discretion discretionary bonus pool incentive contracting reciprocity fairness trust third-party...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 69–91.
Published: 01 March 2023
... note: Accepted by Andrew H. Newman, under the Senior Editorship of Eva Labro. 26 10 2021 15 09 2022 19 09 2022 2023 incentive contracting managerial discretion trust reciprocity fairness Established theories suggest that the use of explicit targets should...
Journal Articles
Journal of Management Accounting Research (2021) 33 (2): 109–127.
Published: 01 June 2021
... 2021 subjective performance evaluation incentive contracting promotion forced distribution system forward-looking information Many organizations reward employees based on subjective performance ratings ( Ittner, Larcker, and Meyer 2003 ; Gibbs, Merchant, van der Stede, and Vargus 2004...