haku: @author Kihn, L-A. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Kihn, L-A. |
| Otsikko: | Financial consequences in foreign subsidiary manager performance evaluations |
| Lehti: | European Accounting Review
2007 : VOL. 16:3, p. 531-554 |
| Asiasana: | finance profitability managers performance appraisal foreign subsidiary companies multinational companies Nordic countries Finland |
| Kieli: | eng |
| Tiivistelmä: | This paper contributes to the knowledge on the financial (hereafter as: fin.) impacts of using multiple forms of controls in managerial performance evaluations (as: eval./evals). The study explores 1. how short-term profitability (here as: s-t-prof-ty.) is affected by headquarters' emphasis on fin., non-financial (as: non-f.) and selected behavioural (as: beh.) controls in the performance eval. of overseas subsidiary managers, and 2. whether the effects of such evals. vary with perceived environmental changes. Based on documentary and survey data for a sample of multinational companies headquartered in Finland, it is proposed that the emphasis of fin. controls by top management improves s-t-prof-ty. more than an emphasis on non-f. or beh. controls. In addition, there are more results reported. |
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