作者：Webb, RA
作者单位：University of Waterloo
摘要：A strategic performance measurement system (SPMS) is a set of causally linked nonfinancial and financial objectives, performance measures, and goals designed to align managers' actions with an organization's strategy. This study identifies and tests features unique to the cause-effect structure of an SPMS likely to affect an important antecedent to managerial performance: goal commitment. Companies often set difficult goals for the multiple performance measures contained in an SPMS, but resear...
作者：Dontoh, A; Radhakrishnan, S; Ronen, J
作者单位：New York University; University of Texas System; University of Texas Dallas
摘要：Recently, a growing body of literature has suggested that financial statements have lost their value-relevance because of a shift from a traditional capital-intensive economy to a high-technology, service-oriented economy. These conclusions are based on studies that find a temporal decline in the association between stock prices and accounting information (earnings and book values). This paper empirically tests a theoretical prediction arising from the noisy rational expectations equilibrium m...
