作者：Wallace, JS
作者单位：University of California System; University of California Irvine
摘要：Managers, consultants, and the financial press assert that compensation plans based on residual income change managers' behavior. This assertion is empirically tested by selecting a sample of firms that began using a residual income performance measure in their compensation plans and comparing their performance to a control sample of firms that continue to use traditional accounting earnings-based incentives. The results generally support the adage 'you get what you measure and reward'. The re...
