메뉴 건너뛰기




Volumn 19, Issue , 2002, Pages 119-138

Common uncertainty effects on the use of relative performance evaluation for corporate chief executives

(1)  Kren, Leslie a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 22144478924     PISSN: 08826110     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0882-6110(02)19007-9     Document Type: Article
Times cited : (5)

References (33)
  • 1
    • 85112940796 scopus 로고
    • Financial Reporting for Segments of a Business Enterprise
    • AICPA Financial Reporting for Segments of a Business Enterprise FASB no. 14 1976
    • (1976) FASB no. 14
    • AICPA1
  • 2
    • 0002217405 scopus 로고
    • An empirical investigation of the relative performance evaluation of corporate executives
    • R. Antle A. Smith An empirical investigation of the relative performance evaluation of corporate executives Journal of Accounting Research 24 1986 1 39 (Spring)
    • (1986) Journal of Accounting Research , vol.24 , pp. 1-39
    • Antle, R.1    Smith, A.2
  • 3
    • 0002241294 scopus 로고
    • Sensitivity, precision, and linear aggregation of signals for performance evaluation
    • R. Banker S. Datar Sensitivity, precision, and linear aggregation of signals for performance evaluation Journal of Accounting Research 27 1989 21 39
    • (1989) Journal of Accounting Research , vol.27 , pp. 21-39
    • Banker, R.1    Datar, S.2
  • 4
    • 0001648733 scopus 로고
    • Strategic goals, perceived uncertainty, and economic performance in volatile environments
    • L.J. Bourgeois Strategic goals, perceived uncertainty, and economic performance in volatile environments Academy of Management Journal 28 1985 548 573 (September)
    • (1985) Academy of Management Journal , vol.28 , pp. 548-573
    • Bourgeois, L.J.1
  • 5
    • 0002420756 scopus 로고
    • Responsibility accounting and controllability
    • N. Choudhury Responsibility accounting and controllability Accounting and Business Research 17 1986 189 198 (Summer)
    • (1986) Accounting and Business Research , vol.17 , pp. 189-198
    • Choudhury, N.1
  • 6
    • 0000993375 scopus 로고
    • CEO compensation and components of earnings in bank holding companies
    • G. Clinch J. Magliolo CEO compensation and components of earnings in bank holding companies Journal of Accounting and Economics 16 1993 241 272
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 241-272
    • Clinch, G.1    Magliolo, J.2
  • 7
    • 0000589866 scopus 로고
    • The executive compensation effects of equity-for-debt swaps
    • V.J. Defoe R.A. Lambert D.F. Larcker The executive compensation effects of equity-for-debt swaps The Accounting Review 64 1 1989 201 227
    • (1989) The Accounting Review , vol.64 , Issue.1 , pp. 201-227
    • Defoe, V.J.1    Lambert, R.A.2    Larcker, D.F.3
  • 8
    • 0000609615 scopus 로고
    • Uncertainty: Measures, research, and sources of variation
    • H.K. Downey J.W. Slocum Uncertainty: Measures, research, and sources of variation Academy of Management Journal 18 1975 562 578 (September)
    • (1975) Academy of Management Journal , vol.18 , pp. 562-578
    • Downey, H.K.1    Slocum, J.W.2
  • 9
    • 0002168383 scopus 로고
    • Relative performance evaluation and project selection
    • R.A. Dye Relative performance evaluation and project selection Journal of Accounting Research 30 1992 27 52
    • (1992) Journal of Accounting Research , vol.30 , pp. 27-52
    • Dye, R.A.1
  • 10
    • 21144463016 scopus 로고
    • Relative performance information: The effects of common uncertainty and contract type of agent effort
    • J. Frederickson Relative performance information: The effects of common uncertainty and contract type of agent effort The Accounting Review 67 4 1992 647 669
    • (1992) The Accounting Review , vol.67 , Issue.4 , pp. 647-669
    • Frederickson, J.1
  • 12
    • 0003528128 scopus 로고
    • The econometric analysis of time series
    • A.C. Harvey The econometric analysis of time series 1981 John Wiley and Sons New York, NY
    • (1981)
    • Harvey, A.C.1
  • 13
    • 0002430181 scopus 로고
    • The effect of accounting procedure changes on CEOs cash salary and bonus compensation
    • P.M. Healy S.H. Kang K.G. Palepu The effect of accounting procedure changes on CEOs cash salary and bonus compensation Journal of Accounting and Economics 9 1987 7 34
    • (1987) Journal of Accounting and Economics , vol.9 , pp. 7-34
    • Healy, P.M.1    Kang, S.H.2    Palepu, K.G.3
  • 14
    • 0000139691 scopus 로고
    • Moral hazard and observability
    • B. Holmstrom Moral hazard and observability Bell Journal of Economics 10 1 1979 74 91
    • (1979) Bell Journal of Economics , vol.10 , Issue.1 , pp. 74-91
    • Holmstrom, B.1
  • 17
    • 0001066475 scopus 로고
    • Agency costs of free cash flow, corporate finance, and the market for takeovers
    • M.C. Jensen Agency costs of free cash flow, corporate finance, and the market for takeovers The American Economic Review 76 1986 323 329
    • (1986) The American Economic Review , vol.76 , pp. 323-329
    • Jensen, M.C.1
  • 18
    • 0000053295 scopus 로고
    • Budgetary participation and managerial performance: The impact of information and environmental volatility
    • L. Kren Budgetary participation and managerial performance: The impact of information and environmental volatility The Accounting Review 67 3 1992 511 526
    • (1992) The Accounting Review , vol.67 , Issue.3 , pp. 511-526
    • Kren, L.1
  • 19
    • 0001849066 scopus 로고
    • An analysis of the use of accounting and market measures of performance in executive compensation contracts
    • R.A. Lambert D.F. Larcker An analysis of the use of accounting and market measures of performance in executive compensation contracts Journal of Accounting Research 25 1987 85 125 (supplement)
    • (1987) Journal of Accounting Research , vol.25 , pp. 85-125
    • Lambert, R.A.1    Larcker, D.F.2
  • 21
    • 85112912485 scopus 로고
    • Free cash flow and stockholder gains in going private transactions
    • K. Lehn A. Paulsen Free cash flow and stockholder gains in going private transactions Journal of Financial Economics 24 1989 197 254
    • (1989) Journal of Financial Economics , vol.24 , pp. 197-254
    • Lehn, K.1    Paulsen, A.2
  • 22
    • 0000952130 scopus 로고
    • Three types of perceived uncertainty about the environment: State, effect, and response uncertainty
    • F.J. Milliken Three types of perceived uncertainty about the environment: State, effect, and response uncertainty Academy of Management Review 12 1987 133 143 (January)
    • (1987) Academy of Management Review , vol.12 , pp. 133-143
    • Milliken, F.J.1
  • 24
    • 0041412312 scopus 로고
    • Corporate performance and managerial remuneration: an empirical examination
    • K.J. Murphy Corporate performance and managerial remuneration: an empirical examination Journal of Accounting and Economics 7 1985 11 42
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 11-42
    • Murphy, K.J.1
  • 25
    • 0004162670 scopus 로고    scopus 로고
    • Executive compensation
    • K.J. Murphy Executive compensation 1998 University of Pennsylvania Working paper
    • (1998)
    • Murphy, K.J.1
  • 26
    • 0030306682 scopus 로고    scopus 로고
    • Stewardship value of earnings components: Additional evidence on the determinants of executive compensation
    • R. Natarajan Stewardship value of earnings components: Additional evidence on the determinants of executive compensation The Accounting Review 71 1 1996 1 22
    • (1996) The Accounting Review , vol.71 , Issue.1 , pp. 1-22
    • Natarajan, R.1
  • 27
    • 0002857961 scopus 로고
    • Accounting earnings and top executive compensation
    • R.G. Sloan Accounting earnings and top executive compensation Journal of Accounting and Economics 16 1993 55 100
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 55-100
    • Sloan, R.G.1
  • 28
    • 0040219422 scopus 로고
    • Can environmental volatility be measured objectively?
    • N.H. Snyder W.F. Glueck Can environmental volatility be measured objectively? Academy of Management Journal 25 1982 185 192 (March)
    • (1982) Academy of Management Journal , vol.25 , pp. 185-192
    • Snyder, N.H.1    Glueck, W.F.2
  • 29
    • 45149135691 scopus 로고
    • Managerial discretion and optimal financing policies
    • R.M. Stulz Managerial discretion and optimal financing policies Journal of Financial Economics 26 1990 3 27
    • (1990) Journal of Financial Economics , vol.26 , pp. 3-27
    • Stulz, R.M.1
  • 30
    • 85055959203 scopus 로고
    • On the measurement of the environment: An assessment of the Lawrence and Lorsch environmental uncertainty subscale
    • H. Tosi R. Aldag R. Storey On the measurement of the environment: An assessment of the Lawrence and Lorsch environmental uncertainty subscale Administrative Science Quarterly 18 1973 27 36 (March)
    • (1973) Administrative Science Quarterly , vol.18 , pp. 27-36
    • Tosi, H.1    Aldag, R.2    Storey, R.3
  • 31
    • 85112892448 scopus 로고
    • Executive compensation in corporate America in '92
    • United Shareholders Assoc. Executive compensation in corporate America in '92 1991
    • (1991)
    • United Shareholders Assoc.1
  • 32
    • 78649432389 scopus 로고    scopus 로고
    • CEO compensation: Greed or glory?
    • C.R. Weinberg CEO compensation: Greed or glory? Chief Executive 147 1999 44 59
    • (1999) Chief Executive , vol.147 , pp. 44-59
    • Weinberg, C.R.1
  • 33
    • 0000095552 scopus 로고
    • A heteroskedasticity consistent covariance matrix estimator and a direct test of heteroskedasticity
    • H. White A heteroskedasticity consistent covariance matrix estimator and a direct test of heteroskedasticity Econometrica 48 1980 817 838
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.