An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan
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In this paper, the authors analyzed individual performance data for 3,776 sales employees of a retail firm to evaluate alternative sources of continuing performance improvement and found that more productive employees self-select into the firm and allocate effort to become more effective.About:Â
This article is published in Journal of Accounting and Economics.The article was published on 2000-12-01 and is currently open access. It has received 121 citations till now. The article focuses on the topics: Incentive program.read more
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Mapping management accounting: graphics and guidelines for theory-consistent empirical research
Joan L. Luft,Michael D. Shields +1 more
TL;DR: The authors provide a summary graphic representation (maps) of the theory-consistent evidence about the causes and effects of management accounting, as presented in 275 articles published in six leading journals.
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Executive Compensation: A Multidisciplinary Review of Recent Developments
TL;DR: This article developed a framework to organize and review these recent findings and identify methodological issues and concerns, discuss the implications of these concerns, and provide recommendations for future research aimed at developing a more integrated research agenda.
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Handbook of management accounting research
TL;DR: The Handbooks of Management Accounting Research (HOMAR) as discussed by the authors is a collection of three volumes of management accounting research, including three volumes from the American Accounting Association (AAMA) notable contribution to management accounting literature.
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A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounting
TL;DR: This article presented an extensive review of laboratory studies on financial incentives and examined the relations between type of task and type of incentive scheme, respectively, and task performance. But, a large body of empirical evidence indicates that financial incentives frequently do not lead to increased performance (e.g., Young and Lewis 1995; Jenkins et al. 1998).
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Measuring the impact of human resource management practices on hospitality firms' performances.
TL;DR: In this article, the authors investigated the relationship between the use of 12 human resource management (HRM) practices and organizational performance measured by turnover rates for managerial and non-managerial employees, labor productivity, and return on assets.
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Job Market Signaling
TL;DR: In this paper, the authors present a model in which signaling is implicitly defined and explains its usefulness, in which the employer is not sure of the productive capabilities of an individual at the time he/she hires him.
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The Lagrange Multiplier Test and its Applications to Model Specification in Econometrics
Trevor Breusch,Adrian Pagan +1 more
TL;DR: The Lagrange multiplier (LM) statistic as mentioned in this paper is based on the maximum likelihood ratio (LR) procedure and is used to test the effect on the first order conditions for a maximum of the likelihood of imposing the hypothesis.
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Performance pay and top-management incentives
Michael C. Jensen,Kevin Murphy +1 more
TL;DR: For example, the authors estimates of the pay-performance relation (including pay, options, stockholdings, and dismissal) for chief executive officers indicate that CEO wealth changes $3.25 for every $1,000 change in shareholder wealth.
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Introduction to the Theory of Statistics
TL;DR: In this article, a tabular summary of parametric families of distributions is presented, along with a parametric point estimation method and a nonparametric interval estimation method for point estimation.