Target ratcheting and incentives: : theory, evidence, and new opportunities

• Autores: Raffi J. Indjejikian, Michal Matejka, Jason D. Schloetzer
• Localización: Accounting review: A quarterly journal of the American Accounting Association, ISSN 0001-4826, Vol. 89, Nº 4, 2014, págs. 1259-1267
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The article presents an introduction in which the authors discusses articles contained within the issue on topics related to target setting (ratcheting) and incentives in business, including an analysis of a Spanish travel agency and a survey of the targeted earnings of U.S. companies.