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| Author: | Askren, B. Bannister, J. Pavlik, E. |
| Title: | The impact of performance plan adoption on value added and earnings |
| Journal: | Managerial Finance
1994 : VOL. 20:9, p. 27-43 |
| Index terms: | VALUE ADDED EARNINGS ECONOMICS |
| Language: | eng |
| Abstract: | Theoretical arguments have indicated that long-term accounting-based performance plans motivate executives to improve long-run firm performance. Following conflicting empirical evidence related to the stock market reaction associated with the adoption of accounting-based long-run performance plans, this study seeks to gain further insight into the effect of such plans on accounting income-based and value added-based measures of productivity and return. |
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