Target ratcheting and effort reduction
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- Bouwens, Jan & Kroos, Peter, 2011. "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 171-185.
References listed on IDEAS
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More about this item
Keywords
Target setting Ratchet effect Manipulating real economic activities;JEL classification:
- J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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