| Author: | Wallace, J. |
| Title: | Adopting residual income-based compensation plans: Do you get what you pay for? |
| Journal: | Journal of Accounting & Economics
1997 : DEC 31, VOL. 24:3, p. 275-300 |
| Index terms: | PERFORMANCE MEASUREMENT COMPENSATION INCOMES |
| Language: | eng |
| Abstract: | Manager, consultants, and the financial press assert that compensation plans based on residual income change managers' behaviour. 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". |
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