Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?
Sign Up to like & getrecommendations! Published in 2021 at "Accounting, Organizations and Society"
DOI: 10.1016/j.aos.2021.101295
Abstract: Abstract Target setting by superiors and their discretion in compensation decisions are important interrelated pieces in an organization's control system. Thus, we examine how these processes influence each other and superiors' decisions therein. We predict,… read more here.
Keywords: discretion; compensation; target setting; post ... See more keywords