Knowing that you know: incentive effects of relative performance disclosure

Relative performance evaluation (RPE) is a common practice in compensation contracting, essentially conditioning management compensation on the achievement of certain performance goals relative to a benchmark. In this paper, we examine the incentive effects of RPE usage on tax outcomes. We predict and find that low-tax peers in RPE contracts influence focal firm tax outcomes. Specifically, we find that a greater proportion of low-tax RPE peers embedded in RPE compensation contracts is associated with lower book and cash effective tax rates, and we find evidence that this effect is not confined to RPE peers within the same industry. Moreover, we also find that the tax outcomes incentivized through low-tax RPE peers occurs through RPE grants conditional on achieving after-tax earnings metrics. Overall, our results reveal that RPE provides a meaningful influence on corporate tax outcomes.

Download Full-text

Dynamic incentive effects of relative performance pay: A field experiment

Labour Economics ◽

10.1016/j.labeco.2014.02.003 ◽

2014 ◽

Vol 28 ◽

pp. 1-13 ◽

Cited By ~ 12

Author(s):

Josse Delfgaauw ◽

Robert Dur ◽

Arjan Non ◽

Willem Verbeke

Keyword(s):

Field Experiment ◽

Performance Pay ◽

Relative Performance ◽

Incentive Effects

Download Full-text

Do the incentive effects of relative performance measurement vary with the ex ante probability of promotion?

Management Accounting Research ◽

10.1016/j.mar.2015.09.002 ◽

2016 ◽

Vol 30 ◽

pp. 18-31 ◽

Cited By ~ 8

Author(s):

B. William Demeré ◽

Ranjani Krishnan ◽

Karen L. Sedatole ◽

Alexander Woods

Keyword(s):

Performance Measurement ◽

Relative Performance ◽

Incentive Effects ◽

Ex Ante

Download Full-text

Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment

SSRN Electronic Journal ◽

10.2139/ssrn.1722666 ◽

2010 ◽

Cited By ~ 4

Author(s):

Josse Delfgaauw ◽

Robert Dur ◽

Arjan Non ◽

Willem Verbeke

Keyword(s):

Field Experiment ◽

Performance Pay ◽

Relative Performance ◽

Incentive Effects

Download Full-text

Expecting that a treatment will be given when it won't, and knowing that a treatment is being given when it is.

Prevention & Treatment ◽

10.1037/1522-3736.6.1.64c ◽

2003 ◽

Vol 6 (1) ◽

Cited By ~ 2

Author(s):

John F. Kihlstrom

Keyword(s):

Knowing That

Download Full-text

Towards the Use of a Tree Branching Logic in the Environment of a Hospital Information System

Methods of Information in Medicine ◽

10.1055/s-0038-1636658 ◽

1980 ◽

Vol 19 (04) ◽

pp. 187-194

Author(s):

J.-Ph. Berney ◽

R. Baud ◽

J.-R. Scherrer

Keyword(s):

Syntactic Structure ◽

Large Data ◽

Selection System ◽

Frame Selection ◽

Knowing That ◽

Medical Language ◽

Selection Systems ◽

Definition Of ◽

Man Machine Dialogue ◽

Oriented System

It is well known that Frame Selection Systems (FFS) have proved both popular and effective in physician-machine and patient-machine dialogue. A formal algorithm for definition of a Frame Selection System for handling man-machine dialogue is presented here. Besides, it is shown how the natural medical language can be handled using the approach of a tree branching logic. This logic appears to be based upon ordered series of selections which enclose a syntactic structure. The external specifications are discussed with regard to convenience and efficiency. Knowing that all communication between the user and the application programmes is handled only by FSS software, FSS contributes to achieving modularity and, therefore, also maintainability in a transaction-oriented system with a large data base and concurrent accesses.

Download Full-text

Biofiltration Equivalency: Assessing the Relative Performance of Innovative and Conventional Designs

World Environmental and Water Resources Congress 2016 ◽

10.1061/9780784479889.015 ◽

2016 ◽

Cited By ~ 1

Author(s):

Aaron L. Poresky ◽

Vaikko P. Allen II ◽

Shannon K. Reynolds

Keyword(s):

Relative Performance

Download Full-text

Development of Physics Game Learning Based on Android in The Chapter of Momentum, Impulse, and Collisions

Bulletin of Educational Science and Technology ◽

10.33292/best.v1i1.5 ◽

2020 ◽

Vol 1 (1) ◽

pp. 34-42

Author(s):

P Purwandari ◽

Andista Candra Yusro ◽

Endah Dwi Styani

Keyword(s):

Vocational School ◽

Development Model ◽

Research Development ◽

Industrial Chemistry ◽

Physics Learning ◽

Analytical Skills ◽

Knowing That ◽

The Media

This research is a research development which aims to 1) Develop a Physics game learning based on Android that is feasible to be used as a learning media on physics subjects. 2) Knowing students' responses to physics game learning based on Android as learning media 3) Knowing that physics game learning based on Android as learning media can improve students' ability to analyze in the chapter of momentum, impulse, and collision. This research uses the ADDIE development model. This research has been tested by 3 media experts and 3 material experts with the results of the assessment stating that the media is feasible to be used as a medium for physics learning. The subjects of this research were 11 students in class X of Industrial Chemistry at the Vocational School of Gula Rajawali Madiun. The results of this research development indicate that: 1) media physics game learning based on android meets the feasibility standard to be used as a learning medium on physics subjects. 2) The learning media of Physics game learning based on Android gets a very good response from students. 3) Physics game learning based on Android as learning media can improve students' analytical skills in the chapter of momentum, impulses, and collisions with an average N-Gain of 0.54 which is in the medium category.

Download Full-text