1,721,038 research outputs found
An International Perspectiveon Performance Evaluation and Executive Compensation
No full textIn recent years performance measurement and compensation-related issues have gained
significant attention from academic, professional, and social communities for a number of
reasons.
Whereas executive compensation based on acceptable performance metrics is still commonly
considered as the most effective system to attract and retain management talents, excessive
executive compensation has been found to be unjustifiable based on pay-for-performance
principles and as such it has received strong critique. Consequently, performance
measurement metrics and even their existence in companies and transparency have been
questioned.
Additionally, as a response to disastrous accounting and financial scandals and financial
crisis, the recent international wave of corporate governance reforms tends to give larger
monitoring power to board of directors and shareholders over the choice of performance
metrics and the structure of compensation packages.
It is understood, however, that internationally, executive compensation is remarkably
heterogeneous.
The special issue aims at providing a comparative analysis of performance measurement
techniques and their relation to executive compensation practices existing in different
countries, with a special focus on European organizations. The goal is to examine alternative
competing theories and diverse empirical results around Europe and other countries to explain
determinants of executive compensation practices as well as their outcomes especially on the
performance measurement and management control system design.
Research topics appropriate for this special issue would include, but not be limited to, the
following examples:
1. Applications of competing theories (e.g., Agency Theory, Social-Network theory,
Stewardship Theory) in performance measurement determination and executive
compensation research
2. Determinants of performance metrics and executive compensation:
a. Influence of organizational and national cultures
b. Effects of disclosure regulations on pay-for-performance
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c. Roles and competencies of compensation committees in setting performance
metrics, supervising management rewarding systems and management
compensation
d. Corporate governance bodies and procedures
e. Political and social influences on the choice of performance measurement
systems
f. Political and social pressures
3. Composition of executive compensation packages
4. Outcomes of executive compensation based on chosen performance measurement
systems
5. Variation on the choice of performance metrics within international companies
headquartered in Europe
6. Implementation of global compensation systems within international companies
headquartered in Europe
7. Performance measurement processes and Executive compensation in times of financial
crisis
In terms of methodology, we welcome submissions that can be analytical, empirical or
behavioral. We appreciate a variety of research strategies and methods for collecting and
analyzing data. In the process of review, JAAF’s criteria will be applied
Do available performance measurement systems meet the business sustainability challenge ?
No full textPerformance Measurement and Management: A review of Systems and Frameworks and Considerations for Small Firms.
No full textCorporate governance research in "the rest of the world"
No full textThe United States has led the way in academic corporate governance research. This is not unwelcome, nor should it be gullibly criticized or impulsively dismissed.
Even if such research inarguably takes place both within a given academic tradition, as well as within a particular institutional corporate governance context,
we stand to learn a lot from it despite any such contextual strictures. Insightful,
cutting-edge, and innovative research should be invaluable wherever it initiates.
But it leaves a void, as indeed corporate governance practices, and reforms, move
apace and are important the world over.
The limelight on corporate governance indisputably has been accelerated by
the 2008 financial crisis. Although there is no consensus on what caused the crisis,
and there probably never will be, there has been no shortage of suspects (Davies
[2010]), which has spawned calls for reform of accounting, company boards, and
pay, just to name a few related to corporate governance. In that sense, the crisis
has done corporate governance research a favor, as it provides a rich laboratory in
which to study failures and lessons, as well as changes and impacts, both intended
and unintended. So research on corporate governance in different contexts has to strengthened
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Performance Measurement and Management for Small and Medium Enterprises: an Integrated Approach.
No full textVariations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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