Target ratcheting and effort reduction

Citations

Cited by:

1. Eyring, Henry & Narayanan, V.G., 2018. "Performance effects of setting a high reference point for peer-performance comparison," LSE Research Online Documents on Economics 86732, London School of Economics and Political Science, LSE Library.
2. Johannes Abeler & David Huffman & Collin Raymond & David B. Huffman, 2023. "Incentive Complexity, Bounded Rationality and Effort Provision," CESifo Working Paper Series 10541, CESifo.
   • Johannes Abeler & David Huffman & Colin Raymond, 2023. "Incentive Complexity, Bounded Rationality and Effort Provision," Economics Series Working Papers 1012, University of Oxford, Department of Economics.
3. Balakrishnan, Ramji & Huang, Jizhang & Xuan, Yang, 2023. "The influence of institutional pressure on target setting," Accounting, Organizations and Society, Elsevier, vol. 108(C).
4. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
5. Jan Bouwens & Peter Kroos, 2017. "The Interplay Between Forward-Looking Measures and Target Setting," Management Science, INFORMS, vol. 63(9), pages 2868-2884, September.
6. Wei, Chen, 2020. "Can job rotation eliminate the Ratchet effect: Experimental evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 180(C), pages 66-84.
7. Hao-Chang Sung & Chunsheng Yuan, 2017. "Biased Voluntary Disclosure, Earnings Target, And Product Market Competition," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 12(03), pages 1-20, September.
8. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
9. Delfgaauw, Josse & Souverijn, Michiel, 2016. "Biased supervision," Journal of Economic Behavior & Organization, Elsevier, vol. 130(C), pages 107-125.
   • Josse Delfgaauw & Michiel Souverijn, 2014. "Biased Supervision," Tinbergen Institute Discussion Papers 14-115/VII, Tinbergen Institute, revised 16 Jun 2016.
10. Henry Eyring & V. G. Narayanan, 2018. "Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 581-615, May.
11. Christian Lukas, 2023. "On interim performance evaluations and interdependent period outcomes," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 67-108, March.
12. Clara Xiaoling Chen & Minjeong (MJ) Kim & Laura Yue Li & Wei Zhu, 2022. "Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking," Management Science, INFORMS, vol. 68(8), pages 6039-6058, August.
13. Wu, Bingxiao, 2019. "Physician agency in China: Evidence from a drug-percentage incentive scheme," Journal of Development Economics, Elsevier, vol. 140(C), pages 72-89.
14. Victor S. Maas & Niels Verdoorn, 2017. "The effects of performance report layout on managers’ subjective evaluation judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 731-751, November.
15. Francisco Brahm & Joaquin Poblete, 2018. "Incentives and Ratcheting in a Multiproduct Firm: A Field Experiment," Management Science, INFORMS, vol. 64(10), pages 4552-4571, October.
16. Martin, Rachel & Thomas, Tyler, 2022. "Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?," Accounting, Organizations and Society, Elsevier, vol. 97(C).
17. Delfgaauw, Josse & Dur, Robert & Non, Arjan & Verbeke, Willem, 2014. "Dynamic incentive effects of relative performance pay: A field experiment," Labour Economics, Elsevier, vol. 28(C), pages 1-13.
    • Josse Delfgaauw & Robert Dur & Arjan Non & Willem Verbeke, 2010. "Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment," Tinbergen Institute Discussion Papers 10-124/1, Tinbergen Institute, revised 27 Sep 2011.
    • Delfgaauw, Josse & Dur, Robert & Non, Arjan & Verbeke, Willem, 2013. "Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment," IZA Discussion Papers 7652, Institute of Labor Economics (IZA).
18. Abeler, Johannes & Huffman, David B. & Raymond, Collin, 2023. "Incentive Complexity, Bounded Rationality and Effort Provision," IZA Discussion Papers 16284, Institute of Labor Economics (IZA).
19. Cardella, Eric & Depew, Briggs, 2016. "Testing for the Ratchet Effect: Evidence from a Real-Effort Work Task," IZA Discussion Papers 9981, Institute of Labor Economics (IZA).
20. Ibrahim, Michael Nawar & Atiya, Amir F., 2016. "Analytical solutions to the dynamic pricing problem for time-normalized revenue," European Journal of Operational Research, Elsevier, vol. 254(2), pages 632-643.
21. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
22. Henry Eyring, 2020. "Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 1023-1067, September.
23. Bennett, Benjamin & Bettis, J. Carr & Gopalan, Radhakrishnan & Milbourn, Todd, 2017. "Compensation goals and firm performance," Journal of Financial Economics, Elsevier, vol. 124(2), pages 307-330.
24. Martin Holzhacker & Stephan Kramer & Michal Matějka & Nick Hoffmeister, 2019. "Relative Target Setting and Cooperation," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 211-239, March.
25. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
26. Michal Matějka & Korok Ray, 2017. "Balancing difficulty of performance targets: theory and evidence," Review of Accounting Studies, Springer, vol. 22(4), pages 1666-1697, December.
27. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
28. Cardella, Eric & Depew, Briggs, 2018. "Output restriction and the ratchet effect: Evidence from a real-effort work task," Games and Economic Behavior, Elsevier, vol. 107(C), pages 182-202.