Target ratcheting and effort reduction
Download full text from publisher
As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.
Other versions of this item:
References listed on IDEAS
- Paul Oyer, 1998. "Fiscal Year Ends and Nonlinear Incentive Contracts: The Effect on Business Seasonality," The Quarterly Journal of Economics, Oxford University Press, vol. 113(1), pages 149-185.
- Martin L. Weitzman, 1980.
"The "Ratchet Principle" and Performance Incentives,"
Bell Journal of Economics,
The RAND Corporation, vol. 11(1), pages 302-308, Spring.
- M. Weitzman, 1979. "The 'Ratchet Principle' and Performance Incentives," Working papers 239, Massachusetts Institute of Technology (MIT), Department of Economics.
- Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
- Mitchell A. Petersen, 2009.
"Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches,"
Review of Financial Studies,
Society for Financial Studies, vol. 22(1), pages 435-480, January.
- Mitchell A. Petersen, 2005. "Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches," NBER Working Papers 11280, National Bureau of Economic Research, Inc.
- Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 29-74, February.
- Murphy, Kevin J., 2000. "Performance standards in incentive contracts," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 245-278, December.
- Leone, Andrew J. & Rock, Steve, 2002. "Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 43-67, February.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- 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.
- Delfgaauw, Josse & Dur, Robert & Non, Arjan & Verbeke, Willem, 2014.
"Dynamic incentive effects of relative performance pay: A field experiment,"
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 for the Study of Labor (IZA).
- repec:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9420-4 is not listed on IDEAS
- Cardella, Eric & Depew, Briggs, 2016. "Testing for the Ratchet Effect: Evidence from a Real-Effort Work Task," IZA Discussion Papers 9981, Institute for the Study of Labor (IZA).
- Delfgaauw, Josse & Souverijn, Michiel, 2016. "Biased supervision," Journal of Economic Behavior & Organization, Elsevier, vol. 130(C), pages 107-125.
- 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.
- repec:eee:jfinec:v:124:y:2017:i:2:p:307-330 is not listed on IDEAS
- repec:wsi:afexxx:v:12:y:2017:i:03:n:s2010495217500142 is not listed on IDEAS
- repec:eee:aosoci:v:61:y:2017:i:c:p:36-52 is not listed on IDEAS
- repec:eee:gamebe:v:107:y:2018:i:c:p:182-202 is not listed on IDEAS
More about this item
KeywordsTarget setting; Ratchet effect; Manipulating real economic activities;
- J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jaecon:v:51:y:2011:i:1:p:171-185. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: http://www.elsevier.com/locate/jae .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.