Suchergebnisse - "target ratcheting"

'Go Easy on Me!' Supervisor Discretion in Target Setting after Managerial Turnover

Autoren: Verschaeve, Mathilde Cardinaels, Eddy Smeulders, Dieter et al.

Quelle: Journal of Management Accounting Research. :1-28

Schlagwörter: relative target setting, 3501 Accounting, auditing and accountability, PERFORMANCE EVALUATION, INFORMATION, supervisor discretion, SLACK, peer performance informa tion, FIRMS, Social Sciences, BONUSES, 1501 Accounting, Auditing and Accountability, Business, Finance, managerial turnover, Business & Economics, DIFFICULTY, MORAL HAZARD, MANAGEMENT, target ratcheting, target setting

Zugangs-URL: https://lirias.kuleuven.be/handle/20.500.12942/772948
https://doi.org/10.2308/jmar-2024-037

The Effect of Budget Culture on Target Ratcheting: An Empirical Research Based on Management Forecasts / 予算文化が利益目標のラチェッティングに与える影響―経営者利益予想による実証研究―

Autoren: Eri Yokota Kenji Yasukata Kohei Arai et al.

Quelle: 管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌 / The Journal of Management Accounting, Japan. 2020, 28(1):19

The Impact of Analysts on the Slack in Management Earnings Forecasts Empirical Evidence Based on Target Ratcheting / 経営者予想のスラックに対してアナリストが与える影響 ターゲット・ラチェットに基づく実証分析

Autoren: Koichi Uchida Mikiharu Noma 内田 浩一 et al.

Quelle: 会計プログレス / Accounting Progress. 2019, 2019(20):62

Preferências dos gestores por agregação e desagregação em relatatórios internos para fins de ratcheting de metas e avaliaçãoo de desempenho

Managers\' preferences for aggregation and disaggregation in internal reports for target ratcheting and performance evaluation purposes

Autoren: Suave, Ricardo

Thesis Advisors: Aguiar, Andson Braga de

Schlagwörter: Avaliação de desempenho, Contabilidade gerencial, Formatos de apresentação, Internal reports, Management accounting, Performance evaluation, Presentation formats, Ratcheting de metas, Relatórios internos, Target ratcheting

Dateibeschreibung: application/pdf

Verfügbarkeit: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11042018-120701/

Preferências dos gestores por agregação e desagregação em relatatórios internos para fins de ratcheting de metas e avaliaçãoo de desempenho

Managers\' preferences for aggregation and disaggregation in internal reports for target ratcheting and performance evaluation purposes

Autoren: Ricardo Suave

Thesis Advisors: Andson Braga de Aguiar, Fabio Frezatti, Carlos Eduardo Facin Lavarda, José Carlos Tiomatsu Oyadomari

Quelle: Biblioteca Digital de Teses e Dissertações da USPUniversidade de São PauloUSP.

Schlagwörter: Avaliação de desempenho, Contabilidade gerencial, Formatos de apresentação, Ratcheting de metas, Relatórios internos, Internal reports, Management accounting, Performance evaluation, Presentation formats, Target ratcheting

Verfügbarkeit: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11042018-120701/

Preferências dos gestores por agregação e desagregação em relatatórios internos para fins de ratcheting de metas e avaliaçãoo de desempenho ; Managers\' preferences for aggregation and disaggregation in internal reports for target ratcheting and performance evaluation purposes

Autoren: Suave, Ricardo Aguiar, Andson Braga de

Weitere Verfasser: Suave, Ricardo Aguiar, Andson Braga de

Schlagwörter: Avaliação de desempenho, Contabilidade gerencial, Formatos de apresentação, Relatórios internos, Ratcheting de metas, Presentation formats, Performance evaluation, Management accounting, Internal reports, Target ratcheting

Dateibeschreibung: application/pdf

Verfügbarkeit: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11042018-120701/
https://doi.org/10.11606/T.12.2018.tde-11042018-120701