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Browsing SHA Articles and Chapters by Subject "pay-for-performance"
Now showing items 1-2 of 2
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A Field Study of the Impact of a Performance-Based Incentive Plan
Banker, Rajiv D.; Lee, Seok-Young; Potter, Gordon S. (1996-01-01)Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a ... -
An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan
Banker, Rajiv D.; Lee, Seok-Young; Potter, Gordon S.; Srinivasan, Dhinu (2000-01-01)Performance improvements subsequent to the implementation of a pay-for-performance plan can result because more productive employees self-select into the firm (selection effect) and/or because employees allocate effort to ...