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Discretion in Bonus Plans
16 references·15 citing·45 second hop
Discretion in Bonus Plans (2010)Discretion in Bonus PlansThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Executive compensation (2008)Executive compensationSubjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Subjectivity and the Weightin…Relational Incentive Contracts (2003)Relational Incentive ContractsThe Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Managerial Power and Rent Extraction in the Design of Executive Compensation (2002)Managerial Power and Rent Ext…Financial accounting information and corporate governance (2001)Financial accounting informat…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Subjective Performance Measures in Optimal Incentive Contracts (1994)Subjective Performance Measur…Board control and ceo compensation (1994)Board control and ceo compens…Subjective Performance Measures in Optimal Incentive Contracts (1993)Subjective Performance Measur…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation (1989)Sensitivity, Precision, and L…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Moral Hazard and Observability (1979)Moral Hazard and ObservabilityIncentive Effects of Subjective Allocations of Rewards and Penalties (2022)Incentive Effects of Subjecti…Subjectivity in Performance Evaluations: A Review of the Literature* (2021)Subjectivity in Performance E…How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments (2021)How managerial accountability…The economic effects of expanded compensation disclosures (2020)The economic effects of expan…Team Incentives and Bonus Floors in Relational Contracts (2020)Team Incentives and Bonus Flo…Cost Shielding in Executive Bonus Plans (2020)Cost Shielding in Executive B…Target Setting in Multi-Divisional Firms: State of the Art and Avenues for Future Research (2018)Target Setting in Multi-Divis…Subjective bonuses and target setting in budget-based incentive contracts (2018)Subjective bonuses and target…The Interplay Between Forward-Looking Measures and Target Setting (2016)The Interplay Between Forward…Relational contracts with and between agents (2016)Relational contracts with and…Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence (2013)Managers' Discretionary Adjus…25. 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this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Executive compensation2,390 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 2003Relational Incentive Contracts1,103 cited
  • 1994Subjective Performance Measures in Optimal Incentive Contracts955 cited
  • 2003Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard937 cited
  • 1993Subjective Performance Measures in Optimal Incentive Contracts921 cited
  • 1989Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation877 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1994Board control and ceo compensation821 cited
  • Cited by

    • 201325. Relational Incentive Contracts126 cited
    • 2020The economic effects of expanded compensation disclosures76 cited
    • 2013Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence63 cited
    • 2011Incentive Compensation and Promotion-Based Incentives of Mid-Level Managers: Evidence from a Multinational Corporation60 cited
    • 2018Target Setting in Multi-Divisional Firms: State of the Art and Avenues for Future Research55 cited
    • 2020Cost Shielding in Executive Bonus Plans47 cited
    • 2016Relational contracts with and between agents44 cited
    • 2010Beating the Target: A Closer Look at Annual Incentive Plans34 cited
    • 2016The Interplay Between Forward-Looking Measures and Target Setting29 cited
    • 2018Subjective bonuses and target setting in budget-based incentive contracts28 cited
    • 2011Discretion in Managerial Bonus Pools28 cited
    • 2021How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments22 cited
    • 2022Incentive Effects of Subjective Allocations of Rewards and Penalties21 cited
    • 2021Subjectivity in Performance Evaluations: A Review of the Literature*18 cited
    • 2020Team Incentives and Bonus Floors in Relational Contracts18 cited