All Stories

  1. Determinants of Financial Managers' Willingness to Engage in Unethical Pro-Organizational Behavior
  2. Relative Performance Evaluation and the Ratchet Effect
  3. Balancing difficulty of performance targets: theory and evidence
  4. Target Ratcheting and Achievability of Earnings Targets
  5. Earnings Targets and Annual Bonus Incentives
  6. Target Ratcheting and Incentives: Theory, Evidence, and New Opportunities
  7. Testing Analytical Models Using Archival or Experimental Methods
  8. Relative Performance Evaluation and Target Setting
  9. Information Asymmetry and the Choice of Financial and Non-Financial Performance Targets During an Economic Downturn
  10. Incentive Compensation of Financial Executives, Unethical Behavior, and Earnings Management
  11. Accounting Decentralization and Performance Evaluation of Business Unit Managers
  12. Discussion of “Equity Incentives and Long-Term Value Created by SG&A Expenditure”*
  13. Setting Performance Targets in Recessionary Times: Survey Evidence of a Discontinuity in the Distribution of Earnings Targets
  14. CFO Fiduciary Responsibilities and Annual Bonus Incentives
  15. Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence
  16. Employment Horizon and the Choice of Performance Measures: Empirical Evidence from Annual Bonus Plans of Loss-Making Entities
  17. CFO Fiduciary Responsibilities and the Design of Incentive Compensation
  18. Organizational Slack in Decentralized Firms: The Role of Business Unit Controllers
  19. Influence Costs and Implementation of Organizational Changes
  20. The Role of Business Unit Controllers in Organizational Design
  21. Organizational Design and Management Accounting Change