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Determinants of divisional performance evaluation practices

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  • Scott Keating, A.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3V5MBT2-7/2/173b58635f12781c490809744efccd85
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 24 (1997)
    Issue (Month): 3 (December)
    Pages: 243-273

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    Handle: RePEc:eee:jaecon:v:24:y:1997:i:3:p:243-273

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    Web page: http://www.elsevier.com/locate/jae

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    1. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Business unit innovation and the structure of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 279-313, April.
    2. Myers, Stewart C., 1977. "Determinants of corporate borrowing," Journal of Financial Economics, Elsevier, vol. 5(2), pages 147-175, November.
    3. Smith, C.W. & Watts, R.L., 1992. "The Investment Oppotunity set and Corporate Financing, Dividend and Compensation Policies," Papers 92-02, Rochester, Business - Financial Research and Policy Studies.
    4. Gaver, Jennifer J. & Gaver, Kenneth M., 1993. "Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 125-160, April.
    5. Hsu, Yu-Sheng & Lau, Kin-Nam & Fung, Hung-Gay & Ulveling, Edwin F., 1986. "Monte Carlo studies on the effectiveness of the bootstrap bias reduction method on 2SLS estimates," Economics Letters, Elsevier, vol. 20(3), pages 233-239.
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    Cited by:
    1. Bouwens, J.F.M.G. & Lent, L.A.G.M. van, 2006. "Assessing the Performance of Business Unit Managers," Discussion Paper 2006-92, Tilburg University, Center for Economic Research.
    2. Davila, Tony, 2000. "Performance and the Design of Economic Incentives in New Product Development," Research Papers 1647, Stanford University, Graduate School of Business.
    3. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 141-164, February.
    4. Oyer, Paul & Schaefer, Scott, 2005. "Why do some firms give stock options to all employees?: An empirical examination of alternative theories," Journal of Financial Economics, Elsevier, vol. 76(1), pages 99-133, April.
    5. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management and Governance, Springer, vol. 16(1), pages 57-80, February.
    6. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
    7. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    8. Raith, Michael, 2004. "Specific Knowledge and Performance Measurement," CEPR Discussion Papers 4262, C.E.P.R. Discussion Papers.
    9. Fee, C. Edward & Hadlock, Charles J., 2004. "Management turnover across the corporate hierarchy," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 3-38, February.
    10. Davila, Antonio, 2003. "Short-term economic incentives in new product development," Research Policy, Elsevier, vol. 32(8), pages 1397-1420, September.
    11. O'Connor, Neale G. & Deng, Johnny & Luo, Yadong, 2006. "Political constraints, organization design and performance measurement in China's state-owned enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 157-177, February.
    12. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    13. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    14. Bernardo, Antonio E. & Cai, Hongbin & Luo, Jiang, 2002. "Capital Budgeting in Multi-Division Firms: Information, Agency, and Incentives," University of California at Los Angeles, Anderson Graduate School of Management qt0779b20v, Anderson Graduate School of Management, UCLA.
    15. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    16. Bergmann, Rouven & Friedl, Gunther, 2008. "Controlling innovative projects with moral hazard and asymmetric information," Research Policy, Elsevier, vol. 37(9), pages 1504-1514, October.
    17. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations: Impact on performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 427-454, April.
    18. Venky Nagar, . "Organizational Design Choices in Retail Banking," Rodney L. White Center for Financial Research Working Papers 09-99, Wharton School Rodney L. White Center for Financial Research.
    19. Core, John E. & Guay, Wayne R., 2001. "Stock option plans for non-executive employees," Journal of Financial Economics, Elsevier, vol. 61(2), pages 253-287, August.
    20. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.

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