Organizational goals, outcomes, and the assessment of performance: reconceptualizing success in management studies

RV Aguilera, A De Massis, R Fini… - Journal of Management …, 2024 - Wiley Online Library
We revisit the study of organizational goals, outcomes, and assessment of performance that
together define the process leading to 'success'. We begin by conducting a systematic …

Diversity targets

W Cai, Y Chen, S Rajgopal, L Azinovic-Yang - Review of Accounting …, 2024 - Springer
Abstract From 2008 to 2020, 180 of S&P 1500 have disclosed employee diversity targets.
We conduct the first analysis of firms' employee diversity targets and ask three research …

CEO overconfidence and bonus target ratcheting

S Kim, J Park - The Accounting Review, 2024 - publications.aaahq.org
This study examines the performance target response to CEO overconfidence. Using unique
hand-collected data on the annual bonus targets of Standard & Poor's (S&P) 1500 firms, we …

When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets

M Arnold, M Artz, RA Grasser - Contemporary Accounting …, 2023 - Wiley Online Library
This study investigates when and why intrayear bonus target revisions occur. This is
important as intrayear target revisions occur regularly in practice but are not well …

Economic determinants and consequences of performance target difficulty

S Kim, M Matějka, J Park - The Accounting Review, 2023 - publications.aaahq.org
Using data on earnings targets in annual bonus plans, we construct and validate an
empirical measure of beginning-of-year target difficulty and show that it is negatively …

Too scared to make mistakes at home: CEO hometown identity and corporate risk-taking

J Chen, P Hu, S Liu, X Liu - Research in International Business and …, 2024 - Elsevier
While prior conceptualizations acknowledge that CEOs' psychological traits influence firm
outcomes, it remains unknown whether and how hometown identity as an important …

[HTML][HTML] Difficulty of Sustainability Performance Targets in CEO Bonus Plans

O Lenihan, NM Brennan - Accounting, Finance & …, 2023 - afgr.scholasticahq.com
Drawing on insights from goal-setting theory, we assert that performance targets are highly
likely to be reached when they are set lower than prior performance. We hand-collect data …

Board reforms and managerial risk-taking incentives: evidence from Chinese central state-owned enterprises

S Hu, C Wei, R Xue, L Yin, B Zhu - Journal of Accounting Literature, 2024 - emerald.com
Purpose This paper examines the effect of board reforms on managerial risk-taking incentive
provision in state-owned enterprises (SOEs) whose managers are undue risk-averse …

Motivating Corporate Social Responsibility Investment and Social Impact through Relative Performance Information

JB Garrett, GP McPhee, D Way - Journal of Management …, 2024 - publications.aaahq.org
Firms often struggle to motivate managers' CSR performance, and little attention has been
paid to how performance evaluation can assist in this effort. We address this gap by …

Stakeholder-oriented Incentives in Managerial Compensation and Corporate Risk-taking

J Chen, K Keasey, DV Mascia, H Ta - Available at SSRN 4903139, 2024 - papers.ssrn.com
Using a sample of S&P 500 firms with hand-collected information on the use and
substantiveness of CSR managerial compensation from proxy statements between 2000 …