메뉴 건너뛰기




Volumn 40, Issue 2, 2005, Pages 115-132

The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures

Author keywords

Accounting rate of return; Bonus plan; Intangible assets

Indexed keywords


EID: 22144450633     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2004.11.002     Document Type: Article
Times cited : (8)

References (24)
  • 1
    • 20144374706 scopus 로고    scopus 로고
    • The value-relevance of intangibles: The case of software capitalization
    • D. Aboody & B. Lev The value-relevance of intangibles: The case of software capitalization Journal of Accounting Research 36 1998, Supplement 161-191
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 2
    • 0030213196 scopus 로고    scopus 로고
    • Value-relevance of nonfinancial information: The wireless communications industry
    • E. Amir & B. Lev Value-relevance of nonfinancial information: The wireless communications industry Journal of Accounting and Economics 22 1996 1-28
    • (1996) Journal of Accounting and Economics , vol.22 , pp. 1-28
    • Amir, E.1    Lev, B.2
  • 3
    • 0004217921 scopus 로고
    • Improving business reporting - A customer focus: Meeting the information needs of investors and creditors: A comprehensive report of the special committee on financial reporting
    • American Institute of Certified Public Accountants
    • American Institute of Certified Public Accountants. (1994). Improving business reporting - A customer focus: Meeting the information needs of investors and creditors: A comprehensive report of the special committee on financial reporting.
    • (1994)
  • 4
    • 0002241294 scopus 로고
    • Sensitivity precision and linear aggregation of signals for performance evaluation
    • Spring
    • R. Banker & S. Datar Sensitivity precision and linear aggregation of signals for performance evaluation Journal of Accounting Research 27 1989, Spring 21-39
    • (1989) Journal of Accounting Research , vol.27 , pp. 21-39
    • Banker, R.1    Datar, S.2
  • 5
    • 0003462622 scopus 로고    scopus 로고
    • An analysis of the relation between the stewardship and valuation roles of earnings
    • Working Paper, University of Chicago
    • Bushman, R., Engel E., Milliron J., & Smith, A., (1998a). An analysis of the relation between the stewardship and valuation roles of earnings. Working Paper, University of Chicago.
    • (1998)
    • Bushman, R.1    Engel, E.2    Milliron, J.3    Smith, A.4
  • 6
    • 0042873196 scopus 로고    scopus 로고
    • An empirical investigation of trends in the absolute and relative use of earnings in determining CEO cash compensation
    • Working Paper, University of Chicago
    • Bushman, R., Engel, E., Milliron, J., & Smith, A., (1998b). An empirical investigation of trends in the absolute and relative use of earnings in determining CEO cash compensation. Working Paper, University of Chicago.
    • (1998)
    • Bushman, R.1    Engel, E.2    Milliron, J.3    Smith, A.4
  • 7
    • 0001911942 scopus 로고
    • Accounting income, stock price, and managerial compensation
    • January/April/July
    • R. Bushman & R. Indjejikian Accounting income, stock price, and managerial compensation Journal of Accounting and Economics 16 1993, January/April/July 3-23
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 3-23
    • Bushman, R.1    Indjejikian, R.2
  • 9
    • 0002778990 scopus 로고
    • Employee compensation and firms' research and development activity
    • Spring
    • G. Clinch Employee compensation and firms' research and development activity Journal of Accounting Research 29 1991, Spring 59-78
    • (1991) Journal of Accounting Research , vol.29 , pp. 59-78
    • Clinch, G.1
  • 10
    • 0001896125 scopus 로고
    • Interindustry differences in the relation between compensation and firm performance
    • Spring
    • K. Ely Interindustry differences in the relation between compensation and firm performance Journal of Accounting Research 29 1991, Spring 37-58
    • (1991) Journal of Accounting Research , vol.29 , pp. 37-58
    • Ely, K.1
  • 11
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/ agent relations
    • July
    • G. Feltham & J. Xie Performance measure congruity and diversity in multi-task principal/agent relations The Accounting Review 69 1994, July 429-453
    • (1994) The Accounting Review , vol.69 , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 12
    • 43949176471 scopus 로고
    • Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
    • January/April/July
    • J. Gaver & K. Gaver Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies Journal of Accounting and Economics 16 1993, January/April/July 125-160
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 125-160
    • Gaver, J.1    Gaver, K.2
  • 13
    • 0001753445 scopus 로고
    • Amortization policy for advertising and research and development expenditures
    • Spring
    • M. Hirschey & J. Weygandt Amortization policy for advertising and research and development expenditures Journal of Accounting Research 23 1985, Spring 326-335
    • (1985) Journal of Accounting Research , vol.23 , pp. 326-335
    • Hirschey, M.1    Weygandt, J.2
  • 14
    • 0000139691 scopus 로고
    • Moral hazard and observability
    • Spring
    • B. Holmstrom Moral hazard and observability Bell Journal of Economics 10 1979, Spring 74-91
    • (1979) Bell Journal of Economics , vol.10 , pp. 74-91
    • Holmstrom, B.1
  • 15
    • 0002430504 scopus 로고
    • Multi-task principal-agent analyses: Incentive contracts, asset ownership, and job design
    • Spring
    • B. Holmstrom & P. Milgrom Multi-task principal-agent analyses: Incentive contracts, asset ownership, and job design Journal of Law, Economics, and Organization 7 1991, Spring 24-52
    • (1991) Journal of Law, Economics, and Organization , vol.7 , pp. 24-52
    • Holmstrom, B.1    Milgrom, P.2
  • 16
    • 0031287876 scopus 로고    scopus 로고
    • The choice of performance measures in annual bonus contracts
    • C. Ittner D. Larcker & M. Rajan The choice of performance measures in annual bonus contracts The Accounting Review 72 1997 231-255
    • (1997) The Accounting Review , vol.72 , pp. 231-255
    • Ittner, C.1    Larcker, D.2    Rajan, M.3
  • 17
    • 84936016411 scopus 로고
    • Performance pay and top-management incentives
    • M. Jensen & K. Murphy Performance pay and top-management incentives Journal of Political Economy 98 1990 225-264
    • (1990) Journal of Political Economy , vol.98 , pp. 225-264
    • Jensen, M.1    Murphy, K.2
  • 18
    • 0001849066 scopus 로고
    • An analysis of the use of accounting and market measures of performance in executive compensation contracts
    • R. Lambert & D. Larcker An analysis of the use of accounting and market measures of performance in executive compensation contracts Journal of Accounting Research 25 1987 85-129
    • (1987) Journal of Accounting Research , vol.25 , pp. 85-129
    • Lambert, R.1    Larcker, D.2
  • 19
    • 0030079993 scopus 로고    scopus 로고
    • The capitalization, amortization, and value-relevance of R&D
    • February
    • B. Lev & T. Sougiannis The capitalization, amortization, and value-relevance of R&D Journal of Accounting and Economics 21 1996, February 107-138
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 107-138
    • Lev, B.1    Sougiannis, T.2
  • 20
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting and how to extend them
    • Autumn
    • B. Lev & P. Zarowin The boundaries of financial reporting and how to extend them Journal of Accounting Research 37 1999, Autumn 353-385
    • (1999) Journal of Accounting Research , vol.37 , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 21
    • 0000297121 scopus 로고
    • On the efficiency of stock-based compensation
    • J. Paul On the efficiency of stock-based compensation Review of Financial Studies 5 1992 471-502
    • (1992) Review of Financial Studies , vol.5 , pp. 471-502
    • Paul, J.1
  • 22
    • 0002857961 scopus 로고
    • Accounting earnings and top executive compensation
    • January/April/July
    • R. Sloan Accounting earnings and top executive compensation Journal of Accounting and Economics 16 1993, January/April/July 56-100
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 56-100
    • Sloan, R.1
  • 23
    • 2342505938 scopus 로고
    • The investment opportunity set and corporate financing, dividend, and compensation policies
    • C. Smith & R. Watts 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
  • 24
    • 0003278317 scopus 로고    scopus 로고
    • The future of accounting and financial reporting: Part II. The colorized approach
    • June
    • S. Wallman The future of accounting and financial reporting: Part II. The colorized approach Accounting Horizons 10 1996, June 138-148
    • (1996) Accounting Horizons , vol.10 , pp. 138-148
    • Wallman, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.