haku: @author Ittner, C. D. / yhteensä: 10
viite: 1 / 10
« edellinen | seuraava »
| Tekijä: | Ittner, C. D. Larcker, D. F. Pizzini, M. |
| Otsikko: | Performance-based compensation in member-owned firms: an examination of medical group practices |
| Lehti: | Journal of Accounting & Economics
2007 : DEC, VOL. 44:3 p. 300-327 |
| Asiasana: | compensation performance appraisal agency theory health service medical care |
| Kieli: | eng |
| Tiivistelmä: | The paper investigates the importance of agency considerations for the mix of salary and performance-based compensation in member-owned medical practices. Analyses are conducted by using survey data collected in 1999 by the Medical Group Management Association. The results reveal that performance-based pay increases with the informativeness of clinical productivity measures, and declines with greater reimbursement from capitation contracts. Inexperienced physicians seem to receive more compensation from salary, but compensation mix does not change as physicians near retirement. Both larger practices and practices using outside management companies place more weight on performance-based compensation. However, less emphasis is placed on performance-based compensation if more physicians in the group practice the same specialty. The presence of an executive partner has no influence on compensation mix. |
« edellinen | seuraava »
SCIMA