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Adopting Residual Income-Based Compensation Plans: Do You Get What You Pay for?

Опубликовано на портале: 21-06-2006
Journal of Accounting and Economics. 1997.  Vol. 24. No. 3. P. 275-300 . 
Managers, consultants, and the financial press assert that compensation plans based on residual income change managers' behavior. This assertion is empirically tested by selecting a sample of firms that began using a residual income performance measure in their compensation plans and comparing their performance to a control sample of firms that continue to use traditional accounting earnings-based incentives. The results generally support the adage ‘you get what you measure and reward'. The results also support many hypothesized managerial actions associated with residual income-based performance measure incentives.

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