메뉴 건너뛰기




Volumn 44, Issue 3, 2006, Pages 585-618

Subjective performance indicators and discretionary bonus pools

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33745300005     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2006.00212.x     Document Type: Article
Times cited : (82)

References (33)
  • 1
    • 21844503404 scopus 로고
    • The informational advantages of discretionary bonus schemes
    • BAIMAN, S., AND M. RAJAN. "The Informational Advantages of Discretionary Bonus Schemes." The Accounting Review 70 (1995): 557-79.
    • (1995) The Accounting Review , vol.70 , pp. 557-579
    • Baiman, S.1    Rajan, M.2
  • 2
    • 21844512599 scopus 로고
    • Subjective performance measures in optimal incentive contracts
    • BAKER, G.; R. GIBBONS; AND K. MURPHY. "Subjective Performance Measures in Optimal Incentive Contracts." Quarterly Journal of Economics 109 (1994): 1125-56.
    • (1994) Quarterly Journal of Economics , vol.109 , pp. 1125-1156
    • Baker, G.1    Gibbons, R.2    Murphy, K.3
  • 4
    • 0002241294 scopus 로고
    • Sensitivity, precision, and linear aggregation of signals for performance evaluation
    • BANKER, R., AND 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
  • 6
    • 0001201270 scopus 로고
    • The existence of self-enforcing implicit contracts
    • BULL, C. "The Existence of Self-Enforcing Implicit Contracts." The Quarterly Journal of Economics 102 (1987): 147-59.
    • (1987) The Quarterly Journal of Economics , vol.102 , pp. 147-159
    • Bull, C.1
  • 9
    • 0009253283 scopus 로고
    • Costly contract contingencies
    • DYE, R. "Costly Contract Contingencies." International Economic Review 26 (1985): 233-50.
    • (1985) International Economic Review , vol.26 , pp. 233-250
    • Dye, R.1
  • 10
    • 0035046038 scopus 로고    scopus 로고
    • Performance prediction and the peter principle
    • FAIRBURN, J., AND J. MALCOMSON. "Performance Prediction and the Peter Principle." Review of Economic Studies 68 (2001): 46-66.
    • (2001) Review of Economic Studies , vol.68 , pp. 46-66
    • Fairburn, J.1    Malcomson, J.2
  • 11
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • FELTHAM, G., AND J. XIE. "Performance Measure Congruity and Diversity in Multi-task Principal/Agent Relations." The Accounting Review 69 (1994): 429-53.
    • (1994) The Accounting Review , vol.69 , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 12
    • 18944393608 scopus 로고    scopus 로고
    • An experimental investigation of employer discretion in employee performance evaluation and compensation
    • FISHER, J.; L. MAINES; S. PEFFER; AND G. SPRINKLE. "An Experimental Investigation of Employer Discretion in Employee Performance Evaluation and Compensation." The Accounting Review 80 (2005): 563-83.
    • (2005) The Accounting Review , vol.80 , pp. 563-583
    • Fisher, J.1    Maines, L.2    Peffer, S.3    Sprinkle, G.4
  • 16
    • 0000638668 scopus 로고
    • An analysis of the principal-agent problem
    • GROSSMAN, S., AND O. HART. "An Analysis of the Principal-agent Problem." Econometrica 51 (1983): 7-45.
    • (1983) Econometrica , vol.51 , pp. 7-45
    • Grossman, S.1    Hart, O.2
  • 17
    • 0034414289 scopus 로고    scopus 로고
    • Implicit contracts and the explanatory power of top executive compensation for future performance
    • HAYES, R., AND S. SCHAEFER. "Implicit Contracts and the Explanatory Power of Top Executive Compensation for Future Performance." RAND Journal of Economics 31 (2000): 273-93.
    • (2000) RAND Journal of Economics , vol.31 , pp. 273-293
    • Hayes, R.1    Schaefer, S.2
  • 18
    • 0000139691 scopus 로고
    • Moral hazard and observability
    • HOLMSTROM, B. "Moral Hazard and Observability." Bell Journal of Economics 10 (1979): 74-91.
    • (1979) Bell Journal of Economics , vol.10 , pp. 74-91
    • Holmstrom, B.1
  • 20
    • 0002430504 scopus 로고
    • Multitask principal-agent analyses: Incentive contracts, asset ownership, and job design
    • HOLMSTROM, B., AND P. MILGROM. "Multitask Principal-agent Analyses: Incentive Contracts, Asset Ownership, and Job Design." Journal of Law, Economics and Organizations 7 (1991): 24-52.
    • (1991) Journal of Law, Economics and Organizations , vol.7 , pp. 24-52
    • Holmstrom, B.1    Milgrom, P.2
  • 22
    • 27744460103 scopus 로고    scopus 로고
    • Profit sharing and monitoring in partnerships
    • HUDDART, S., AND P. LIANG. "Profit Sharing and Monitoring in Partnerships." Journal of Accounting & Economics 40 (2005): 153-87.
    • (2005) Journal of Accounting & Economics , vol.40 , pp. 153-187
    • Huddart, S.1    Liang, P.2
  • 23
    • 0000777416 scopus 로고
    • Justifying the first-order approach to principal-agent problems
    • JEWITT, I. "Justifying the First-order Approach to Principal-agent Problems." Econometrica 56 (1988): 1177-90.
    • (1988) Econometrica , vol.56 , pp. 1177-1190
    • Jewitt, I.1
  • 25
    • 2642542249 scopus 로고    scopus 로고
    • Relational incentive contracts
    • LEVIN, J. "Relational Incentive Contracts." American Economic Review 93 (2003): 835-47.
    • (2003) American Economic Review , vol.93 , pp. 835-847
    • Levin, J.1
  • 26
    • 2942746580 scopus 로고    scopus 로고
    • Optimal contracting with subjective evaluation
    • MACLEOD, W. "Optimal Contracting with Subjective Evaluation." American Economic Review 93 (2003): 216-40.
    • (2003) American Economic Review , vol.93 , pp. 216-240
    • Macleod, W.1
  • 27
    • 0003153897 scopus 로고    scopus 로고
    • Job characteristics and the form of compensation
    • MACLEOD, W., AND D. PARENT. "Job Characteristics and the Form of Compensation." Research in Labor Economics 18 (1999): 231-59.
    • (1999) Research in Labor Economics , vol.18 , pp. 231-259
    • Macleod, W.1    Parent, D.2
  • 29
    • 34147174662 scopus 로고    scopus 로고
    • Discretion in executive incentive contracts
    • University of Southern California and Stanford University
    • MURPHY, K., AND P. OYER. "Discretion in Executive Incentive Contracts." Working paper, University of Southern California and Stanford University, 2003.
    • (2003) Working Paper
    • Murphy, K.1    Oyer, P.2
  • 30
    • 0003815916 scopus 로고    scopus 로고
    • The interaction of implicit and explicit contracts in repeated agency
    • PEARCE, D., AND E. STACCHETTI. "The Interaction of Implicit and Explicit Contracts in Repeated Agency." Games and Economic Behavior 23 (1998): 75-96.
    • (1998) Games and Economic Behavior , vol.23 , pp. 75-96
    • Pearce, D.1    Stacchetti, E.2
  • 31
    • 0031479590 scopus 로고    scopus 로고
    • The value of correlated signals in agencies
    • RAJAN, M., AND B. SARATH. "The Value of Correlated Signals in Agencies." RAND Journal of Economics 28 (1997): 150-67.
    • (1997) RAND Journal of Economics , vol.28 , pp. 150-167
    • Rajan, M.1    Sarath, B.2
  • 32
    • 0000113761 scopus 로고
    • The first-order approach to multi-signal principal-agent problems
    • SINCLAIR-DESGAGNE, B. "The First-order Approach to Multi-signal Principal-agent Problems." Econometrica 62 (1994): 459-65.
    • (1994) Econometrica , vol.62 , pp. 459-465
    • Sinclair-Desgagne, B.1
  • 33
    • 84858895880 scopus 로고    scopus 로고
    • Xerox comeback earns workers $60M dividend
    • January 27
    • TYLER, D. "Xerox Comeback Earns Workers $60M Dividend." Rochester Democrat and Chronicle (January 27, 2005): IA.
    • (2005) Rochester Democrat and Chronicle
    • Tyler, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.