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The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures

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  • Krolick, Debra L.

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  • Krolick, Debra L., 2005. "The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures," The International Journal of Accounting, Elsevier, vol. 40(2), pages 115-132.
    • Handle: RePEc:eee:accoun:v:40:y:2005:i:2:p:115-132
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    1. Smith, Clifford Jr. & Watts, Ross L., 1992. "The investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Financial Economics, Elsevier, vol. 32(3), pages 263-292, December.
    2. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    3. Paul, Jonathan M, 1992. "On the Efficiency of Stock-Based Compensation," The Review of Financial Studies, Society for Financial Studies, vol. 5(3), pages 471-502.
    4. Bengt Holmstrom, 1979. "Moral Hazard and Observability," Bell Journal of Economics, The RAND Corporation, vol. 10(1), pages 74-91, Spring.
    5. Aboody, D & Lev, B, 1998. "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 161-191.
    6. Banker, Rd & Datar, Sm, 1989. "Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 21-39.
    7. Lambert, Ra & Larcker, Df, 1987. "An Analysis Of The Use Of Accounting And Market Measures Of Performance In Executive-Compensation Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 85-129.
    8. Gaver, Jennifer J. & Gaver, Kenneth M., 1993. "Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 125-160, April.
    9. Bushman, Robert M. & Indjejikian, Raffi J. & Smith, Abbie, 1996. "CEO compensation: The role of individual performance evaluation," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 161-193, April.
    10. Jensen, Michael C & Murphy, Kevin J, 1990. "Performance Pay and Top-Management Incentives," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 225-264, April.
    11. Clinch, G, 1991. "Employee Compensation And Firms Research-And-Development Activity," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 59-78.
    12. Sloan, Richard G., 1993. "Accounting earnings and top executive compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 55-100, April.
    13. Ely, Km, 1991. "Interindustry Differences In The Relation Between Compensation And Firm Performance Variables," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 37-58.
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    15. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    16. Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 353-385.
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    Cited by:

    1. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    2. Chiriac Silviu, 2014. "The Importance Of The Accounting Information For The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 593-603, July.

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