...Joseph F. Brazel; Bradley E. Lail ABSTRACT This study examines how the interplay between financial and nonfinancial measures (NFMs) affects management forecasting behavior. Building on the knowledge that NFMs are typically aligned with actual earnings and are likely incorporated into earnings...

...Leslie Berger ABSTRACT In this study, I investigate whether the effectiveness of rewarding performance of nonfinancial measures varies across levels of task complexity. I use a multi-period experiment where participants are assigned a highly or moderately complex task and an incentive contract...

... Institute of Humanities and Social Science in University (No. 15JJD630008), and by the Innovative Research Team of Shanghai University of Finance and Economics (IRTSHUFE). Editor's note: Accepted by Ranjani Krishnan. February 2015 June 2016 2017 nonfinancial measures budget...