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| Author: | Banker, R. |
| Title: | An empirical investigation of an incentive plan that includes nonfinancial performance measures |
| Journal: | Accounting Review
2000 : JAN, VOL. 75:1, p. 65-92 |
| Index terms: | EMPIRICAL RESEARCH PAY INCENTIVES PERFORMANCE MEASUREMENT |
| Language: | eng |
| Abstract: | Recent studies report an increasing use of nonfinancial measures such as product quality, customer satisfaction, and market share in performance measurement and compensation systems. A growing literature suggests that because current nonfinancial measures are better predictors of long-term financial performance than current financial measures, they help refocus managers on the long-term aspects of their actions. |
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