The Effects Of Non Financial Performance Measures In A Bonus Contract
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The Effects Of Non Financial Performance Measures In A Bonus Contract
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Author : Elizabeth Connors
language : en
Publisher:
Release Date : 2004
The Effects Of Non Financial Performance Measures In A Bonus Contract written by Elizabeth Connors and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Bonuses (Employee fringe benefits) categories.
Use Of Non Financial Performance Measures In Managers Compensation Contracts As Earnings Management Constraints
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Author : Mohamed Chakib Kolsi
language : en
Publisher:
Release Date : 2013
Use Of Non Financial Performance Measures In Managers Compensation Contracts As Earnings Management Constraints written by Mohamed Chakib Kolsi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures (FPM). Indeed, the accounting earnings have been the subject of several studies. A few of them have attempted to check whether to introduce the Non-Financial Performance Measures (NFPM) as a constraint on earnings management. The aim of this paper is to empirically test the impact of NFPM on earnings management behavior. Our sample consists of 89 Canadian listed firms pertaining to three sectors for the period, 1997-2006. The results are conclusive and showed that there is a negative relationship between Discretionary Accruals (DA) as a proxy for earning management and the relative importance of NFPM in managers' compensation contracts, suggesting that NFPM acts as an additional earnings management constraint.
Discretion In Managerial Bonus Pools
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Author : Merle Ederhof
language : en
Publisher: Now Publishers Inc
Release Date : 2011
Discretion In Managerial Bonus Pools written by Merle Ederhof and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
Discretion in Managerial Bonus Pools synthesizes and integrates a growing literature that has emerged over the past 10-15 years on the use of both objective and subjective performance indicators in managerial incentive plans. The authors examine the structure of efficient bonus pools (fixed payment schemes) in the presence of subjective performance indicators. The analysis covers a range of scenarios including single- and multi-agent settings, the interplay of objective and subjective indicators and short-term as opposed to long-term contracting relations. To synthesize the existing research, the authors frame their exposition around five recurring themes which collectively speak to the structure and the efficiency of incentive schemes based on subjective information i. Value of Subjective Performance Indicators. ii. Incremental Agency Cost. iii.Compression of Optimal Incentive Contracts. iv. Optimality of Proper Bonus Pools. v. Value of Multiperiod Contracting
Performance Measurement And Management Control
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Author : Antonio Davila
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-06-08
Performance Measurement And Management Control written by Antonio Davila and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-08 with Business & Economics categories.
In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.
Handbook Of The Economics Of Finance
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Author : George M. Constantinides
language : en
Publisher: Newnes
Release Date : 2013-02-08
Handbook Of The Economics Of Finance written by George M. Constantinides and has been published by Newnes this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-08 with Business & Economics categories.
In the 11 articles in this first of two parts, top scholars summarize and analyze recent scholarship in corporate finance. Covering subjects from corporate taxes to behavioral corporate finance and econometric issues, their articles reveal how specializations resonate with each other and indicate likely directions for future research. By including both established and emerging topics, Volume 2 will have the same long shelf life and high citations that characterize Volume 1 (2003). Presents coherent summaries of major finance fields, marking important advances and revisions Describes the best corporate finance research created about the 2008 financial crises Exposes readers to a wide range of subjects described and analyzed by the best scholars
Design Issues In Bonus Contracts
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Author : Christian Petersen
language : en
Publisher:
Release Date : 2007
Design Issues In Bonus Contracts written by Christian Petersen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Bonus plans have become a popular tool for compensating managers and employees. While other accounting studies on bonus plans typically focus on earnings management, for example by examining the association between cash bonuses and stock returns or the incentive for management to manage earnings, our study discusses specific issues that are relevant in designing and understanding bonus plans based on financial performance measures.Bonus contracts should be designed so they align the interest of management and owners. In practice, this is far more difficult than it sounds. We discuss issues that require special attention in preparing bonus contracts: Choice of performance measure(s), accounting issues, link between performance and bonus, and bonus threshold.Our study should be of interest to managers, compensation committees, investors and others interested in bonus plans. A proper bonus plan is essential to ascertain that management compensation is closely linked to management's ability to create value.
Handbook Of The Economics Of Finance Set Volumes 2a 2b
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Author : George M. Constantinides
language : en
Publisher: Newnes
Release Date : 2013-01-21
Handbook Of The Economics Of Finance Set Volumes 2a 2b written by George M. Constantinides and has been published by Newnes this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-21 with Business & Economics categories.
This two-volume set of 23 articles authoritatively describes recent scholarship in corporate finance and asset pricing. Volume 1 concentrates on corporate finance, encompassing topics such as financial innovation and securitization, dynamic security design, and family firms. Volume 2 focuses on asset pricing with articles on market liquidity, credit derivatives, and asset pricing theory, among others. Both volumes present scholarship about the 2008 financial crisis in contexts that highlight both continuity and divergence in research. For those who seek insightful perspectives and important details, they demonstrate how corporate finance studies have interpreted recent events and incorporated their lessons. Covers core and newly-developing fields Explains how the 2008 financial crises affected theoretical and empirical research Exposes readers to a wide range of subjects described and analyzed by the best scholars
Financial Reporting 4th Edition
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Author : Janice Loftus
language : en
Publisher: John Wiley & Sons
Release Date : 2022-09-16
Financial Reporting 4th Edition written by Janice Loftus and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-16 with categories.
The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts. Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.
Advances In Management Accounting
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Author : Marc J. Epstein
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-02-10
Advances In Management Accounting written by Marc J. Epstein and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-10 with Business & Economics categories.
A management accounting research journal. It features articles on a variety of topics in management accounting that are relevant to researchers in both practice and academe. It intends to meet the needs of management accounting scholars.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2007
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Dissertations, Academic categories.