메뉴 건너뛰기




Volumn 24, Issue 3, 1997, Pages 243-273

Determinants of divisional performance evaluation practices

Author keywords

Contracting; D23; Divisional performance measurement; L22; M12; M4; Organizational design

Indexed keywords


EID: 0031593258     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(98)00008-1     Document Type: Article
Times cited : (127)

References (24)
  • 3
    • 3943106922 scopus 로고
    • Aggregate performance measures in business unit manager compensation: The role of intra-firm interdependencies
    • Bushman R., Indjejikian R., Smith A. Aggregate performance measures in business unit manager compensation. the role of intra-firm interdependencies Journal of Accounting Research. 33:1995;101-134.
    • (1995) Journal of Accounting Research , vol.33 , pp. 101-134
    • Bushman, R.1    Indjejikian, R.2    Smith, A.3
  • 5
    • 0010796821 scopus 로고
    • The EM approach to the multiple indicators and multiple causes model via the estimation of the latent variable
    • Chen C. The EM approach to the multiple indicators and multiple causes model via the estimation of the latent variable. Journal of the American Statistical Association. 76:1981;704-708.
    • (1981) Journal of the American Statistical Association , vol.76 , pp. 704-708
    • Chen, C.1
  • 8
    • 85033073175 scopus 로고
    • Directory of corporate affiliations, Reed Publishing, New Providence, NJ
    • Directory of corporate affiliations, 1993. Reed Publishing, New Providence, NJ.
    • (1993)
  • 9
    • 43949176471 scopus 로고
    • Additional evidence on the association between the investment opportunity set and corporate financing, dividend and compensation policies
    • Gaver J.J., Gaver K.M. Additional evidence on the association between the investment opportunity set and corporate financing, dividend and compensation policies. Journal of Accounting and Economics. 16:1993;125-160.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 125-160
    • Gaver, J.J.1    Gaver, K.M.2
  • 12
    • 0010798851 scopus 로고
    • Monte Carlo studies on the effectiveness of the bootstrap method on 2SLS
    • Hsu Y.S., Lau K.N., Fung H.G., Ulveling E.F. Monte Carlo studies on the effectiveness of the bootstrap method on 2SLS. Economic Letters. 20:1986;233-239.
    • (1986) Economic Letters , vol.20 , pp. 233-239
    • Hsu, Y.S.1    Lau, K.N.2    Fung, H.G.3    Ulveling, E.F.4
  • 13
    • 0000270024 scopus 로고
    • Estimation of a model with multiple indicators and multiple causes of a single latent variable
    • Joreskog K., Goldberger A. Estimation of a model with multiple indicators and multiple causes of a single latent variable. Journal of the American Statistical Association. 70:1975;631-639.
    • (1975) Journal of the American Statistical Association , vol.70 , pp. 631-639
    • Joreskog, K.1    Goldberger, A.2
  • 14
    • 0026494564 scopus 로고
    • The balanced scorecard - measures that drive performance
    • Kaplan R.S., Norton D.P. The balanced scorecard - Measures that drive performance. Harvard Business Review. 70:1992;71-80.
    • (1992) Harvard Business Review , vol.70 , pp. 71-80
    • Kaplan, R.S.1    Norton, D.P.2
  • 17
    • 0001849066 scopus 로고
    • An analysis of the use of accounting and market measures of performance in executive compensation contracts
    • Lambert, R.A., Larcker, D.F., 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research 25, S85-125.
    • (1987) Journal of Accounting Research , vol.25
    • Lambert, R.A.1    Larcker, D.F.2
  • 18
    • 0002553969 scopus 로고
    • How and why firms disregard the controllability principle
    • In: Bruns, W.J., Kaplan, R.S. (Eds.), Harvard Business School Press, Boston
    • Merchant, K.A., 1987. How and why firms disregard the controllability principle. In: Bruns, W.J., Kaplan, R.S. (Eds.), Accounting and management: Field study perspectives. Harvard Business School Press, Boston.
    • (1987) Accounting and Management: Field Study Perspectives
    • Merchant, K.A.1
  • 21
    • 49449125071 scopus 로고
    • Determinants of corporate borrowing
    • Myers S. Determinants of corporate borrowing. Journal of Financial Economics. 5:1977;147-175.
    • (1977) Journal of Financial Economics , vol.5 , pp. 147-175
    • Myers, S.1
  • 22
    • 0002857961 scopus 로고
    • An empirical examination of the role of accounting earnings in top executive compensation contracts
    • Sloan R.G. An empirical examination of the role of accounting earnings in top executive compensation contracts. Journal of Accounting and Economics. 16:1993;55-100.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 55-100
    • Sloan, R.G.1
  • 23
    • 84965507421 scopus 로고
    • Incentive and tax effects of executive compensation plans
    • Smith C., Watts R. Incentive and tax effects of executive compensation plans. Australian Journal of Management. 7:1982;139-157.
    • (1982) Australian Journal of Management , vol.7 , pp. 139-157
    • Smith, C.1    Watts, R.2
  • 24
    • 2342505938 scopus 로고
    • The investment opportunity set and corporate financing, dividend and compensation policies
    • Smith C., Watts R. The investment opportunity set and corporate financing, dividend and compensation policies. Journal of Financial Economics. 32:1992;263-292.
    • (1992) Journal of Financial Economics , vol.32 , pp. 263-292
    • Smith, C.1    Watts, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.