ارتباط اطلاعات صورت های مالی برای ارزیابی عملکرد اجرایی: شواهدی از انتخاب اندازه گیری عملکرد حسابداری طرح پاداش

I explore whether the type of accounting performance measure used in the CEO bonus plan provides an indication of the informativeness of the firm's financial statements for purposes of performance evaluation. Using contingency table analysis and LOGIT regressions, I find firms with high levels of unrecorded intangible assets rely significantly less often on accounting rate-of-return measures (vs. earnings alone) in executive bonus plans.