Organizational goals, outcomes, and the assessment of performance: reconceptualizing success in management studies
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 …
together define the process leading to 'success'. We begin by conducting a systematic …
Diversity targets
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 …
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 …
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 …
important as intrayear target revisions occur regularly in practice but are not well …
Economic determinants and consequences of performance target difficulty
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 …
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 …
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 …
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 …
provision in state-owned enterprises (SOEs) whose managers are undue risk-averse …
Motivating Corporate Social Responsibility Investment and Social Impact through Relative Performance Information
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 …
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
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 …
substantiveness of CSR managerial compensation from proxy statements between 2000 …