Providing managerial incentives: cash flows versus accrual accounting

Article Abstract:

Issues concerning accounting methods used to measure managerial performance regarding investment opportunities are examined, focusing on how the accounting methods relate to managerial incentive schemes. Topics include a principal-agent model, performance based on past cash flows, residual income performance, and model extensions.

Accounting Methods, Research and Development in the Social Sciences and Humanities, Management Science, Accounting and auditing, Accounting, Employee performance appraisals, Performance appraisals, Incentives (Business)

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Leading indicator variables, performance measurement, and long-term versus short-term contracts

Article Abstract:

A multiperiod agency model is developed for investigation into the role of leading indicator variables in managerial performance measures. The need for inclusion of the leading indicator variables in the managerial performance measure is determined by the duration of the manager's incentive contract.

Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Financial services industry, Managerial accounting

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Subjective performance indicators and discretionary bonus pools

Article Abstract:

The impact of organizational performance on executive compensation is examined.

Management Compensation, Influence, Executives, Executive compensation, Organizational effectiveness

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