scholarly journals Dynamic Incentive Effects of Relative Performance Pay: A Field Experiment

2013 ◽  
Author(s):  
Josse Delfgaauw ◽  
Robert Dur ◽  
Arjan Non ◽  
Willem Verbeke
Keyword(s):  
Field Experiment ◽  
Performance Pay ◽  
Relative Performance ◽  
Incentive Effects

scholarly journals Dynamic incentive effects of relative performance pay: A field experiment

2014 ◽  
Vol 28 ◽  
pp. 1-13 ◽  
Author(s):  
Josse Delfgaauw ◽  
Robert Dur ◽  
Arjan Non ◽  
Willem Verbeke
Keyword(s):  
Field Experiment ◽  
Performance Pay ◽  
Relative Performance ◽  
Incentive Effects

Performance pay and worker cooperation: Evidence from an artefactual field experiment

2009 ◽  
Vol 70 (3) ◽  
pp. 458-469 ◽  
Author(s):  
Stephen Burks ◽  
Jeffrey Carpenter ◽  
Lorenz Goette
Keyword(s):  
Field Experiment ◽  
Performance Pay

Compensation and Taxes: Evidence from Relative Performance Evaluation

2020 ◽  
Author(s):  
Thomas R. Kubick ◽  
Courtney E. Yazzie
Keyword(s):  
Performance Evaluation ◽  
Relative Performance ◽  
Tax Rates ◽  
Management Compensation ◽  
Relative Performance Evaluation ◽  
Corporate Tax ◽  
Effective Tax Rates ◽  
Compensation Contracts ◽  
Incentive Effects ◽  
Focal Firm

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.

Motivating Low Performers with Input-based Relative Performance Feedback: Evidence From a Field Experiment

2021 ◽  
Author(s):  
Rainer Michael Rilke ◽  
Victor van Pelt ◽  
Sebastian Lehnen ◽  
Christina Guenther
Keyword(s):  
Field Experiment ◽  
Performance Feedback ◽  
Relative Performance
Sign in / Sign up

Export Citation Format

Share Document