主观业绩评价经验研究综述
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外国经济与管理 2006 年 第 28 卷第 07 期, 页码：46 - 52
摘要
参考文献
摘要
为了缓解由客观业绩评价指标导致的激励扭曲,企业设计的激励合约通常包含主观业绩评价的内容。主观业绩评价的核心特征是上级对下级的业绩评价结果不能为第三方甚至下级所证实。本文在对主观业绩评价进行概念界定的基础上,从决定因素和后果两个方面对主观业绩评价的经验研究进行了评介,最后对相关研究的未来发展提出了三点建议。
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[14]Van der Stede,W A,Chow,C W,and Lin,T W.Strategy,choice of performance measures,and performance[J].Be-havioral Research in Accounting,2006,18:185-206.
[15]Ittner,C D,Larcker,D F,and Rajan,M V.The choice of performance measures in annual bonus contracts[J].TheAccounting Review,1997,72(2):231-255.
[16]Hayes,R M,and Schaefer,S.Implicit contracts and the explanatory power of top executive compensation for futureperformance[J].Rand Journal of Economics,2000,31(2):273-293.
[17]Prendergast,C,&Topel,R.Favoritism in organizations[J].Journal of Political Economy,1996,104:958-978.
[18]Bretz,R D,Milkovich,G T and Read,W.The current state of performance appraisal research and practice:contents,directions,and implications[J].Journal of Management,1992,18(2):321-352.
[19]Rajan,M V,and Reichelstein,S.Subjective performance measures and the effectiveness of bonus pools[R].WorkingPaper,Stanford University,2003.
[20]Fisher,J G,Maines,L A,Peffer,S A,and Sprinkle,G B.An experimental investigation of employer discretion in em-ployee performance evaluation and compensation[J].The Accounting Review,2005,80(2):563-583.
[2]Baker,G.Incentive contracts and performance measurement[J].Journal of Political Economy,1992,100(3):598-614.
[3]Bull,C.The existence of self-enforcing implicit contracts[J].The Quarterly Journal of Economics,1987,102(1):147-160.
[4]MacLeod,W B,and Parent,D.Job characteristics and the form of compensation[J].Research in Labor Economics,1999,18:177-242.
[5]MacLeod,W B.Optimal contracting with subjective evaluation[J].The American Economic Review,2003,93(1):216-240.
[6]Levin,J.Relational incentive contracts[J].American Economic Review,2003,93(3):835-857.
[7]Bushman,R M,Indjejikian,R J,and Smith,A.CEO compensation:the role of individual performance evaluation[J].Journal of Accounting and Economics,1996,21:161-193.
[8]黄再胜.企业主观业绩评价理论及其发展[J].外国经济与管理,2004,8:19-25.
[9]Murphy,K J,and Oyer,P.Discretion in executive incentive contracts:theory and evidence[R].Working Paper,Uni-versity of Southern California and Standford University,2003.
[10]Prendergast,C.The provision of incentives in firms[J].Journal of Economic Literature,1999,37(1):7-63.
[11]Ittner,C D,Larcker,D F,and Meyer,M W.Subjectivity and the weighting of performance measures:evidence froma balanced scorecard[J].The Accounting Review,2003,78(3):725-758.
[12]Gibbs,M,Merchant,K A,van der Stede,W A,and Vargus,M E.Determinants and effects of subjectivity in incen-tives[J].The Accounting Review,2004,79(2):409-436.
[13]Moers,F.Discretion and bias in performance evaluation:the impact of diversity and subjectivity[J].Accounting,Or-ganizations and Society,2005,30:67-80.
[14]Van der Stede,W A,Chow,C W,and Lin,T W.Strategy,choice of performance measures,and performance[J].Be-havioral Research in Accounting,2006,18:185-206.
[15]Ittner,C D,Larcker,D F,and Rajan,M V.The choice of performance measures in annual bonus contracts[J].TheAccounting Review,1997,72(2):231-255.
[16]Hayes,R M,and Schaefer,S.Implicit contracts and the explanatory power of top executive compensation for futureperformance[J].Rand Journal of Economics,2000,31(2):273-293.
[17]Prendergast,C,&Topel,R.Favoritism in organizations[J].Journal of Political Economy,1996,104:958-978.
[18]Bretz,R D,Milkovich,G T and Read,W.The current state of performance appraisal research and practice:contents,directions,and implications[J].Journal of Management,1992,18(2):321-352.
[19]Rajan,M V,and Reichelstein,S.Subjective performance measures and the effectiveness of bonus pools[R].WorkingPaper,Stanford University,2003.
[20]Fisher,J G,Maines,L A,Peffer,S A,and Sprinkle,G B.An experimental investigation of employer discretion in em-ployee performance evaluation and compensation[J].The Accounting Review,2005,80(2):563-583.
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赵晓东, 王竞达. 主观业绩评价经验研究综述[J]. 外国经济与管理, 2006, 28(7): 46–52.
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