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Subjective Performance Indicators and Discretionary Bonus Pools

Citations

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Cited by:

  1. Victor S. Maas & Marcel Van Rinsum, 2013. "How Control System Design Influences Performance Misreporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(5), pages 1159-1186, December.
  2. Yifei Huang & Matt Shum & Xi Wu & Jason Zezhong Xiao, 2019. "Discovery of Bias and Strategic Behavior in Crowdsourced Performance Assessment," Papers 1908.01718, arXiv.org, revised Oct 2019.
  3. Gerald A. Feltham & Christian Hofmann, 2012. "Information suppression in multi-agent contracting," Review of Accounting Studies, Springer, vol. 17(2), pages 254-278, June.
  4. Foucart, Renaud & Tan, Jonathan H.W. & Zhao, Zichen, 2025. "Endogenous formation of optimal teams," European Economic Review, Elsevier, vol. 180(C).
  5. Budde, Jörg & Hofmann, Christian, 2011. "Dynamic Bonus Pools," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 443, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
  6. Imhof, Lorens & Kräkel, Matthias, 2014. "Bonus pools and the informativeness principle," European Economic Review, Elsevier, vol. 66(C), pages 180-191.
  7. Bin R. Chen & Sanxi Li, 2018. "Prehire Screening and Subjective Performance Evaluations," Management Science, INFORMS, vol. 64(10), pages 4953-4965, October.
  8. Strang, Louis & Schaube, Sebastian, 2025. "(Not) Everyone can be a winner — The role of payoff interdependence for redistribution," Journal of Public Economics, Elsevier, vol. 243(C).
  9. Gürtler, Oliver & Kräkel, Matthias, 2010. "Optimal tournament contracts for heterogeneous workers," Journal of Economic Behavior & Organization, Elsevier, vol. 75(2), pages 180-191, August.
  10. Fahn, Matthias & MacLeod, W. Bentley & Muehlheusser, Gerd, 2023. "Past and Future Developments in the Economics of Relational Contracts," IZA Discussion Papers 16427, IZA Network @ LISER.
  11. Pierre Fleckinger & David Martimort & Nicolas Roux, 2024. "Should They Compete or Should They Cooperate? The View of Agency Theory," Journal of Economic Literature, American Economic Association, vol. 62(4), pages 1589-1646, December.
  12. Harris, Ling & Majerczyk, Michael & Newman, Andrew H., 2018. "An examination of how the effort-inducing property of incentive compensation influences performance in multidimensional tasks," Journal of Economic Behavior & Organization, Elsevier, vol. 149(C), pages 185-196.
  13. Helmut Bester & Matthias Dahm, 2018. "Credence Goods, Costly Diagnosis and Subjective Evaluation," Economic Journal, Royal Economic Society, vol. 128(611), pages 1367-1394, June.
  14. B. William Demeré & Karen L. Sedatole & Alexander Woods, 2019. "The Role of Calibration Committees in Subjective Performance Evaluation Systems," Management Science, INFORMS, vol. 65(4), pages 1562-1585, April.
  15. Iván Marinovic, 2015. "The Credibility of Performance Feedback in Tournaments," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 24(1), pages 165-188, March.
  16. Jörg Budde, 2007. "Performance Measure Congruity and the Balanced Scorecard," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 45(3), pages 515-539, June.
  17. Arijit Mukherjee, 2008. "Sustaining implicit contracts when agents have career concerns: the role of information disclosure," RAND Journal of Economics, RAND Corporation, vol. 39(2), pages 469-490, June.
  18. Neale G. O'Connor & F. Johnny Deng & Pan Fei, 2015. "Observability and Subjective Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 208-237, June.
  19. Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
  20. Alexander K. Koch & Eloïc Peyrache, 2011. "Aligning Ambition and Incentives," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 27(3), pages 655-688.
  21. Tim Hermans & Martine Cools & Alexandra Van den Abbeele, 2021. "The role of information accuracy and justification in bonus allocations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 197-223, June.
  22. Kräkel, Matthias & Schöttner, Anja, 2010. "Technology choice, relative performance pay, and worker heterogeneity," Journal of Economic Behavior & Organization, Elsevier, vol. 76(3), pages 748-758, December.
  23. J. Miguel Villas-Boas, 2020. "Repeated Interaction in Teams: Tenure and Performance," Management Science, INFORMS, vol. 66(3), pages 1496-1507, March.
  24. Norbert Bach & Oliver Guertler & Joachim Prinz, 2009. "Incentive Effects in Tournaments with Heterogeneous Competitors – an Analysis of the Olympic Rowing Regatta in Sydney 2000," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 20(3), pages 239-253.
  25. Joyee Deb & Jin Li & Arijit Mukherjee, 2015. "Relational Contracts with Subjective Peer Evaluations," Cowles Foundation Discussion Papers 1995, Cowles Foundation for Research in Economics, Yale University.
  26. Gerald A. Feltham & Christian Hofmann, 2007. "Limited Commitment in Multi†agent Contracting," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 345-375, June.
  27. Koch, Alexander K. & Peyrache, Eloic, 2005. "Tournaments, Individualized Contracts and Career Concerns," IZA Discussion Papers 1841, IZA Network @ LISER.
  28. Oliver Gürtler, 2010. "Collusion in homogeneous and heterogeneous tournaments," Journal of Economics, Springer, vol. 100(3), pages 265-280, July.
  29. Ola Kvaløy & Trond E. Olsen, 2019. "Relational Contracts, Multiple Agents, and Correlated Outputs," Management Science, INFORMS, vol. 65(11), pages 5360-5370, November.
  30. Irlenbusch, Bernd & Ruchala, Gabriele K., 2008. "Relative rewards within team-based compensation," Labour Economics, Elsevier, vol. 15(2), pages 141-167, April.
  31. Johannes Berger & Petra Nieken, 2016. "Heterogeneous Contestants and the Intensity of Tournaments," Journal of Sports Economics, , vol. 17(7), pages 631-660, October.
  32. Matthias Lang, 2023. "Stochastic contracts and subjective evaluations," RAND Journal of Economics, RAND Corporation, vol. 54(1), pages 104-134, March.
  33. Nieken, Petra & Stegh, Michael, 2010. "Incentive Effects in Asymmetric Tournaments Empirical Evidence from the German Hockey League," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 305, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
  34. Irlenbusch, Bernd & Ruchala, Gabriele K., 2006. "Relative Rewards within Team-Based Compensation," IZA Discussion Papers 2423, IZA Network @ LISER.
  35. Block, Sidney T. & Friebel, Guido & Heinz, Matthias & Zubanov, Nick, 2022. "Mystery Shopping as a Strategic Management Practice in Multi-Site Firms," IZA Discussion Papers 15599, IZA Network @ LISER.
  36. Ozerturk, Saltuk & Yildirim, Huseyin, 2021. "Credit attribution and collaborative work," Journal of Economic Theory, Elsevier, vol. 195(C).
  37. Kvaløy, Ola & Olsen, Trond E., 2016. "Teams in Relational Contracts," Discussion Papers 2016/23, Norwegian School of Economics, Department of Business and Management Science.
  38. Letina, Igor & Liu, Shuo & Netzer, Nick, 2020. "Delegating performance evaluation," Theoretical Economics, Econometric Society, vol. 15(2), May.
  39. Qintao Fan & Nicole Johnson, 2024. "Contest Schemes and Dynamic Incentive Provision," Management Science, INFORMS, vol. 70(10), pages 7265-7282, October.
  40. Ivo Hristov & Antonio Chirico & Riccardo Camilli, 2022. "The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 117-151.
  41. Irene Trapp & Rouven Trapp, 2019. "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, vol. 89(2), pages 155-189, March.
  42. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
  43. Kräkel, Matthias & Schöttner, Anja, 2010. "Technology Choice and Incentives under Relative Performance Schemes," Bonn Econ Discussion Papers 10/2010, University of Bonn, Bonn Graduate School of Economics (BGSE).
  44. Au, Pak Hung & Chen, Bin R., 2019. "Objective and subjective indicators in long-term contracting," Journal of Economic Behavior & Organization, Elsevier, vol. 166(C), pages 309-331.
  45. Ishiguro, Shingo & Yasuda, Yosuke, 2023. "Moral hazard and subjective evaluation," Journal of Economic Theory, Elsevier, vol. 209(C).
  46. Bernd Frick & Oliver Gürtler & Joachim Prinz, 2008. "Anreize in Turnieren mit heterogenen Teilnehmern — Eine empirische Untersuchung mit Daten aus der Fußball-Bundesliga," Schmalenbach Journal of Business Research, Springer, vol. 60(4), pages 385-405, June.
  47. Suzuki, Toru, 2012. "Competitive problem solving and the optimal prize schemes," Games and Economic Behavior, Elsevier, vol. 75(2), pages 1009-1013.
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