Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Michal MatĚjka"'
Publikováno v:
The Accounting Review. 98:361-387
Using data on earnings targets in annual bonus plans, we construct and validate an empirical measure of beginning-of-year target difficulty and show that it is negatively associated with market uncertainty, retention concerns, and Chief Executive Off
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::51538c63f67866480119fedc886e0637
https://doi.org/10.2308/tar-2021-0319
https://doi.org/10.2308/tar-2021-0319
Publikováno v:
Contemporary Accounting Research. 39:863-892
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9bab16d3fc2d4045bd5c5dbed1371b21
https://doi.org/10.1111/1911-3846.12754
https://doi.org/10.1111/1911-3846.12754
Publikováno v:
Journal of Management Accounting Research. 33:167-189
Our study compares management control practices in 80 organizations that have implemented Beyond Budgeting to a group of 121 organizations that have not. First, we find that BB organizations tend to use (1) high levels of decentralization, (2) flexib
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a9a28e3a638bdd03b2d36e872fc9fb22
https://doi.org/10.2308/jmar-19-010
https://doi.org/10.2308/jmar-19-010
Publikováno v:
Journal of Management Accounting Research. 32:85-105
We use survey data to estimate the effect of the 2008–2009 recession on three fundamental bonus plan choices. We find robust evidence that the recession (1) reduced incentive strength, (2) increased the relative incentive weight on financial perfor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b524bc87ef9c9992c8152d85f01af0cc
https://doi.org/10.2308/jmar-52548
https://doi.org/10.2308/jmar-52548
Publikováno v:
Contemporary Accounting Research. 35:1702-1731
When targets depend on past performance, incentives are adversely affected by the ratchet effect. We provide theory and evidence that incorporating past peer performance into targets can alleviate this adverse incentive effect. In particular, we pres
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::da29cb8e034cd6c098c92487dd3d14ee
https://doi.org/10.1111/1911-3846.12385
https://doi.org/10.1111/1911-3846.12385
Publikováno v:
SSRN Electronic Journal.
Using current performance to set future targets can discourage effort and reduce performance. Our study examines whether this ratchet effect also undermines incentives of high-level managers and executives. We use a dynamic model to show that empiric
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b8272984e24dfbba0b22f9b786311598
https://doi.org/10.2139/ssrn.3583697
https://doi.org/10.2139/ssrn.3583697
Autor:
Michal Matějka
Publikováno v:
Journal of Management Accounting Research. 30:13-27
The target-setting literature has primarily focused on motivation issues in relatively simple single-task settings. I argue that performance targets also play an important role in addressing other issues such as multi-tasking, information asymmetry,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e9cdbc08fb196597fc2525304a940f5b
https://doi.org/10.2308/jmar-52159
https://doi.org/10.2308/jmar-52159
Publikováno v:
Journal of Management Accounting Research. 30:81-104
We examine how financial managers' willingness to engage in unethical pro-organizational behavior depends on various individual and organizational characteristics. Using survey data from 253 respondents we find that unethical pro-organizational behav
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e3a2f337aa2a2214e10b39bb974205d
https://doi.org/10.2308/jmar-51957
https://doi.org/10.2308/jmar-51957
Autor:
Michal Matějka, Korok Ray
Publikováno v:
SSRN Electronic Journal.
We examine how firms balance difficulty of performance targets in their annual bonus plans. We present an analytical model showing that managerial allocation of effort is a function of not only relative incentive weights but also the difficulty of pe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3a810b2eead6a25ad260aff8feeb145b
https://doi.org/10.2139/ssrn.2480185
https://doi.org/10.2139/ssrn.2480185
Publikováno v:
The Accounting Review. 89:1259-1267
The article presents an introduction in which the authors discusses articles contained within the issue on topics related to target setting (ratcheting) and incentives in business, including an analysis of a Spanish travel agency and a survey of the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::494b1a91d2d581d0fa5ce96723f7381e
https://doi.org/10.2308/accr-50745
https://doi.org/10.2308/accr-50745