search query: @author Larcker, D.F. / total: 10
reference: 9 / 10
| Author: | Janakiraman, S.R. Lambert, R.A. Larcker, D.F. |
| Title: | An empirical investigation of the relative performance evaluation hypothesis |
| Journal: | Journal of Accounting Research
1992 : SPRING, VOL. 30:1, p. 53-69 |
| Index terms: | PERFORMANCE APPRAISAL COMPENSATION MANAGEMENT CONTROL |
| Language: | eng |
| Abstract: | Review of the description validity of the relative performance evaluation (RPE) implication of analytical agency models. Theoretical model for relative performance evaluation. Sample, measures and econometric methods. Use of ROE, earnings before extraordinary items and discontinued operations divided by average common stockholders' equity. Accounting ROE. Three Tables illustrate the study. |
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