haku: @indexterm Evaluation / yhteensä: 1041
viite: 287 / 1041
| Tekijä: | Keating, S. |
| Otsikko: | Determinants of divisional performance evaluation practices |
| Lehti: | Journal of Accounting & Economics
1997 : DEC 31, VOL. 24:3, p. 243-274 |
| Asiasana: | PERFORMANCE MEASUREMENT EVALUATION ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The author investigates factors affecting firms' uses of three types of performance metrics to evaluate division managers: division accounting metrics, firm accounting metrics and firm stock price. Survey data reveal that division accounting metric use increases with the manager's impact on other divisions and decreases with growth opportunities and other managers' impact on that division. Firm stock price use increases with relative division size and the correlation between firm stock returns and market-wide returns. |
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