Identity, Incentives, and the Value of Information

2012 ◽  
Vol 87 (4) ◽  
pp. 1309-1334 ◽  
Author(s):  
Mirko S. Heinle ◽  
Christian Hofmann ◽  
Alexis H. Kunz
Keyword(s):  
Performance Evaluation ◽  
Performance Measurement ◽  
Performance Measures ◽  
Value Creation ◽  
Stock Prices ◽  
Value Of Information ◽  
Short Term ◽  
Accounting Earnings ◽  
And Performance ◽  
The Impact

ABSTRACT We examine the impact of identity preferences on the interrelation between incentives and performance measurement. In our model, a manager identifies with an organization and loses utility to the extent that his actions conflict with effort-standards issued by the principal. Contrary to prior arguments in the literature, we find conditions under which a manager who identifies strongly with the organization receives stronger incentives and faces more performance evaluation reports than a manager who does not identify with the organization. Our theory predicts that managers who experience events that boost their identification with the firm can decrease their effort in short-term value creation. We also find that firms are more likely to employ less precise but more congruent performance measures, such as stock prices, when contracting with managers who identify little with the organization. In contrast, they use more precise but less congruent measures, such as accounting earnings, when contracting with managers who identify strongly with the firm.

Il ciclo della performance negli Enti Locali: un'analisi empirica sull'adozione del piano della performance

2012 ◽  
pp. 13-31
Author(s):  
Antonio Nisio ◽  
Rossella De Carolis ◽  
Stefania Losurdo
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Performance Measures ◽  
Good Practices ◽  
Measurement Systems ◽  
And Performance ◽  
Measurement And Evaluation ◽  
Term Performance ◽  
The Impact

Performance has aroused considerable interest both nationally and internationally. Only with the 150/2009 Legislative Decree the term performance was introduced in the practice of the Italian public administrations (PA). These institutions are used to operating in a context where the performance measures have primarily focused on inputs rather than on results and impacts; moreover, managerial processes follow a mere compliance logic. The introduction of measurement systems and performance includes elements of absolute novelty in particular with regard to the effectiveness of the measurement and to the impact of public actions on the community. The research aims to assess the extent to which municipalities have started using the system of performance measurement and evaluation and, in particular, what the distribution of "Piano della Performance 2011-2013". This is to determine the Italian municipalities susceptibility regarding the performance management, make a first reflection on good practices and problems that emerged.

The Roadmap: Examining the Impact of a Systematic Goal-Setting Program for Collegiate Women’s Tennis Players

2010 ◽  
Vol 24 (4) ◽  
pp. 427-447 ◽  
Author(s):  
Zeljka Vidic ◽  
Damon Burton
Keyword(s):  
Goal Setting ◽  
Performance Measures ◽  
Study Design ◽  
Systematic Approach ◽  
Division I ◽  
Short Term ◽  
Tennis Players ◽  
Quasi Experimental ◽  
And Performance ◽  
The Impact

This study assessed the impact of an 8-week goal-setting program on the motivation, confidence and performance of collegiate women tennis players using a quasi-experimental pretest-posttest study design. This goal-setting program used the ‘roadmap’ concept; a unique systematic approach to goal-setting that focused on setting coordinated long-, intermediate-, and short-term goals. Participants consisted of six female Division I collegiate tennis players who completed seven instruments to assess intervention effectiveness. Over the 8-week intervention, all 6 players demonstrated improvements in motivation, confidence and performance measures, particularly on targeted variables. Qualitative results further strengthen support for intervention success, with all six athletes consistently reporting that goal-setting was beneficial in enhancing their motivation, confidence and performance.

scholarly journals Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1253
Author(s):  
Maja Piesiewicz ◽  
Marlena Ciechan-Kujawa ◽  
Paweł Kufel
Keyword(s):  
Ownership Structure ◽  
Value Creation ◽  
Energy Sector ◽  
Financial Data ◽  
Integrated Reporting ◽  
Creation Process ◽  
And Performance ◽  
Energy Companies ◽  
The Impact ◽  
Value Creation Process

Integrated reports combine financial and non-financial data into a comprehensive report outlining the company’s value creation process. Our objective is to find the completeness of disclosures, which is a crucial aspect of an integrated report’s quality. This study contributes to the integrated reporting examination by identifying quantitative and qualitative gaps when applying Integrated Reporting standards, focusing on the energy sector. We conducted the study on 57 published integrated reports of listed companies in Poland. The content of each report was examined for 49 features divided into eight areas. We identify the strengths and weaknesses of current reporting performance and the impact of the company’s sector on reports’ quality. We noted that there are significant differences among the areas. The major problems concern implementing IIRC’s framework on the connections between the business model and the organization’s strategy, risks, opportunities, and performance. Our research also noted that the level of specific disclosures might be related to a company’s ownership structure. We investigated the significance of differences among companies from the energy and non-energy sectors using statistical methods. As a result of the study, we obtained that disclosures’ completeness depends on the operation sector. The companies in the energy sector publish higher-quality integrated reports than companies in the other sectors.

scholarly journals How Do Political Features Influence the Co-Production of Government Projects? A Case Study of a Medium-Sized Chinese City

2021 ◽  
Vol 13 (14) ◽  
pp. 7600
Author(s):  
Wenting Ma ◽  
Rui Mu ◽  
Martin de Jong
Keyword(s):  
Performance Measurement ◽  
Critical Role ◽  
Chinese City ◽  
Production Stages ◽  
Political Background ◽  
The Government ◽  
And Performance ◽  
Western Experience ◽  
The Impact

Co-production is a solution by which the government provides public services. Co-production theory is built upon Western experience and currently focuses on the types of co-production in different policy stages, the barriers and governance strategies for co-production. However, little attention is paid to how political background will influence the co-production process. To fill the gap, we analyzed a case of co-production that occurred in China, and we characterized the political background as consisting of three main political features: political mobility, central–local relations, and performance measurement. Based on an in-depth case study of a government project in a medium-sized Chinese city, the impact and the changes of political features affecting governmental projects in different co-production stages are analyzed and assessed. We find that political features play a critical role in the co-production of China’s large government projects and may separately and jointly affect co-production. Government performance measurement affects the co-design and co-implementation of projects. Political mobility and changes in local government and performance measurement also affect the co-implementation continuity of the project. Political focus affects the co-design of projects. Central-local relations influence the support from higher government and the actual practices of lower government in the co-implementation stage.

scholarly journals Simulation Research on Information-Sharing Value of Two-Level Supply Chain

2021 ◽  
Vol 2021 ◽  
pp. 1-8
Author(s):  
Xiaheng Zhang ◽  
Zekai Lin ◽  
Lin Xiao
Keyword(s):  
Supply Chain ◽  
Performance Evaluation ◽  
Information Sharing ◽  
Chain Model ◽  
Simulation Research ◽  
Incentive Effect ◽  
Actual Evaluation ◽  
Demand Information ◽  
And Performance ◽  
The Impact

In the two-stage supply chain model, the incentive effect to the supplier’s sharing of demand information and performance evaluation and the effect of various parameters on the incentive effect of the supply chain are studied through a multiagent simulation model constructed for the purpose. It is found that the incentive coefficient of demand information-sharing degree, the number of selected suppliers, the order allocation coefficient, and the order proportion are positively related to the incentive effect of demand information sharing. So, the greater the demand information sharing is, the greater the impact of these parameters on the incentive effect is. Based on the demand information sharing, the supplier performance evaluation rules are shared, and when the actual evaluation rules are inconsistent with the supplier’s expectations, the incentive effect is further enhanced. Other parameters do not affect the incentive effect of demand information sharing and performance evaluation rule sharing.

scholarly journals Capital Structure and Firm Performance: Evidence from Malaysian Public Listed Plantation Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 123-142
Author(s):  
Kim Foong Jee ◽  
Jia En Joanne Ngui ◽  
Pei Pei Jessica Poh ◽  
Wai Loon Chan ◽  
Yet Siang Wong
Keyword(s):  
Firm Performance ◽  
Capital Structure ◽  
Significant Relationship ◽  
Firm Growth ◽  
Control Variable ◽  
Short Term ◽  
Total Debt ◽  
And Performance ◽  
The Impact

This paper examines the relationship between capital structure and performance of firms. The study is confined to plantation sector companies in Malaysia and is based on a sample of 39 firms which listed in Bursa Malaysia for the period from 2009 to 2019. This study uses two performance measures which are ROA and ROE as the dependent variable. Besides, the capital structure measures are the short-term debt, long-term debt, total debt and firm growth, which as the independent variables. Size will be the control variable in this study. Moreover, a fixed-effect panel regression analysis has been used to analyse the impact of capital structure on firm performance. The results indicate that firm performance, which is in term of ROA, have an insignificant relationship with short-term debt (STD) and long-term debt (LTD). For the total debt (TD) and growth, there is a significant relationship with ROA. However, for the performance measured by ROE, it has an insignificant relationship with short-term debt (STD), long-term debt (LTD) and total debt (TD). Furthermore, there is a significant relationship between the growth and the performance firms from plantation sector in Malaysia.

scholarly journals Cold-Water Immersion and Contrast Water Therapy: No Improvement of Short-Term Recovery After Resistance Training

2017 ◽  
Vol 12 (7) ◽  
pp. 886-892 ◽  
Author(s):  
Christos K. Argus ◽  
James R. Broatch ◽  
Aaron C. Petersen ◽  
Remco Polman ◽  
David J. Bishop ◽  
...  
Keyword(s):  
Resistance Training ◽  
Performance Measures ◽  
Cold Water ◽  
Water Immersion ◽  
Training Session ◽  
Cold Water Immersion ◽  
Short Term ◽  
Recovery Strategies ◽  
And Performance ◽  
Contrast Water Therapy

Context:An athlete’s ability to recover quickly is important when there is limited time between training and competition. As such, recovery strategies are commonly used to expedite the recovery process.Purpose:To determine the effectiveness of both cold-water immersion (CWI) and contrast water therapy (CWT) compared with control on short-term recovery (<4 h) after a single full-body resistance-training session.Methods:Thirteen men (age 26 ± 5 y, weight 79 ± 7 kg, height 177 ± 5 cm) were assessed for perceptual (fatigue and soreness) and performance measures (maximal voluntary isometric contraction [MVC] of the knee extensors, weighted and unweighted countermovement jumps) before and immediately after the training session. Subjects then completed 1 of three 14-min recovery strategies (CWI, CWT, or passive sitting [CON]), with the perceptual and performance measures reassessed immediately, 2 h, and 4 h postrecovery.Results:Peak torque during MVC and jump performance were significantly decreased (P < .05) after the resistance-training session and remained depressed for at least 4 h postrecovery in all conditions. Neither CWI nor CWT had any effect on perceptual or performance measures over the 4-h recovery period.Conclusions:CWI and CWT did not improve short-term (<4-h) recovery after a conventional resistance-training session.

The Complex Issue of Measuring KM Performance

2011 ◽  
pp. 208-230 ◽  
Author(s):  
Enrico Scarso ◽  
Ettore Bolisani ◽  
Antonella Padova
Keyword(s):  
Knowledge Management ◽  
Performance Evaluation ◽  
Performance Measurement ◽  
Practical Experience ◽  
Complex Issue ◽  
Daily Experience ◽  
Business Context ◽  
Evaluation Approaches ◽  
The Impact ◽  
Puzzling Problem

Most companies that are deeply investing in Knowledge Management (KM) initiatives encounter substantial difficulties in assessing the effectiveness of these programmes. Actually, measuring the impact of KM projects is still a puzzling problem both at the conceptual and operative level. However, measuring their performance is necessary for monitoring their progress and for successfully managing and allocating resources, as well as to maintain the support and commitment by the top management. Although several KM performance evaluation approaches have been proposed in literature, they are still far from becoming an established practice. The chapter aims at discussing this issue by placing it in a business context. First, the literature on KM performance evaluation is briefly reviewed, and the main methods currently used are classified. Then, the practical experience of a multinational company is discussed, with the purpose to describe the problems that practitioners face in their daily experience, and provide insights into the possible improvements of KM performance measurement.

Analysis of Electrocardiogram Data Compression Techniques

2020 ◽  
pp. 930-970
Author(s):  
Anukul Pandey ◽  
Barjinder Singh Saini ◽  
Butta Singh ◽  
Neetu Sood
Keyword(s):  
Performance Evaluation ◽  
Performance Measures ◽  
Parameter Extraction ◽  
Extraction Methods ◽  
Walsh Transform ◽  
Ecg Compression ◽  
And Performance ◽  
Electrocardiogram Ecg ◽  
Ecg Database ◽  
Ecg Data

In this Chapter, a MATLAB-based approach is presented for compression of Electrocardiogram (ECG) data. The methodology employs in three different domains namely direct, transformed and parameter extraction methods. The selected techniques from direct ECG compression methods are TP, AZTEC, Fan, and Cortes. Moreover selected techniques from transformed ECG compression methods are Walsh Transform, DCT, and Wavelet transform. For each of the technique, the basic implementation of the algorithm was explored, and performance measures were calculated. All 48 records of MIT-BIH arrhythmia ECG database were employed for performance evaluation of various implemented techniques. Moreover, based on requirements, any basic techniques can be selected for further innovative processing that may include the lossless encoding.

HRM Practices in Banking Sector of Pakistan

2016 ◽  
Vol 7 (2) ◽  
pp. 25-50
Author(s):  
Roya Rahimi ◽  
Vipin Nadda ◽  
Muhammad Hamid
Keyword(s):  
Performance Evaluation ◽  
Organizational Commitment ◽  
Banking Sector ◽  
Survey Methodology ◽  
Positive Impact ◽  
Pearson Correlation ◽  
Continuance Commitment ◽  
Hr Practices ◽  
And Performance ◽  
The Impact

Current study aims to critically investigate the impact of HR practices on organizational commitment of employees in the Banking Sector of Pakistan. The impact of training, compensation, performance evaluation, and promotion practices have been assessed on affective, normative and continuance commitment of employees via 12 hypotheses. Survey methodology was adopted via using structured questionnaire. A sample of 100 respondents was drawn from the employees working with various branches of the National Bank of Pakistan (NBP) located in Lahore, Pakistan. Collected data was subjected to Pearson Correlation and Regression analysis. The results of Pearson Correlation matrix demonstrated a positive correlation between HR practices and organizational commitment of employees which confirms all proposed hypotheses. Regression results showed a significant positive impact of training and performance evaluation on organizational commitment of employees. However, the significance of compensation and promotional practices could not be proved.

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