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Testing for Distortions in Performance Measures: An Application to Residual Income‐Based Measures like Economic Value Added
16 references·1 citing·41 second hop
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References

  • 1991Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design6,042 cited
  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2005Managerial incentives and risk-taking☆2,924 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998The Balanced Scorecard2,187 cited
  • 1998Are CEOs Really Paid Like Bureaucrats?1,373 cited
  • 1997Are CEOs Really Paid Like Bureaucrats?1,291 cited
  • 1992Incentive Contracts and Performance Measurement1,085 cited
  • 2002The Tenuous Trade‐off between Risk and Incentives996 cited
  • 1994Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations.914 cited
  • 1997Does EVA® beat earnings? Evidence on associations with stock returns and firm values610 cited
  • 2010Executive Compensation: A New View from a Long-Term Perspective, 1936–2005604 cited
  • 2013Executive Compensation: Where We Are, and How We Got There566 cited
  • 2002Distortion and Risk in Optimal Incentive Contracts470 cited
  • 2001

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Balancing Performance Measures
379 cited

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  • 2013Design and Implementation of Pay for Performance9 cited