scholarly journals On the Use of Nonfinancial Performance Measures in Management Compensation

2002 ◽  
Author(s):  
Dirk Sliwka
Keyword(s):  
Performance Measures ◽  
Management Compensation ◽  
Nonfinancial Performance ◽  
Nonfinancial Performance Measures

Recommendations on Disclosure of Nonfinancial Performance Measures

2002 ◽  
Vol 16 (4) ◽  
pp. 353-362 ◽  
Author(s):  
Laureen A. Maines ◽  
Eli Bartov ◽  
Patricia M. Fairfield ◽  
D. Eric Hirst ◽  
Teresa E. Iannaconi ◽  
...  
Keyword(s):  
Performance Measures ◽  
Nonfinancial Performance ◽  
Nonfinancial Performance Measures

An Empirical Investigation of the Performance Consequences of Nonfinancial Measures

2003 ◽  
Vol 15 (1) ◽  
pp. 193-223 ◽  
Author(s):  
Amal A. Said ◽  
Hassan R. HassabElnaby ◽  
Benson Wier
Keyword(s):  
Performance Measures ◽  
Accounting Performance ◽  
Performance Improvements ◽  
Future Performance ◽  
Nonfinancial Measures ◽  
Stock Market Performance ◽  
Nonfinancial Performance ◽  
Performance Consequences ◽  
Nonfinancial Performance Measures ◽  
Performance Measurement Systems

Firms are increasingly implementing new performance measurement systems to track nonfinancial metrics such as customer and employee satisfaction, quality, market share, productivity, and innovation. This study examines the implications of nonfinancial performance measures included in compensation contracts on current and future performance. Contextual factors, environmental factors, and strategic plans vary across firms and, in turn, adopting appropriate nonfinancial measures determines the performance consequences of such measures. Our findings support the contention that firms that employ a combination of financial and nonfinancial performance measures have significantly higher mean levels of returns on assets and higher levels of market returns. Although we find evidence that the adoption of nonfinancial measures improves firms' current and future stock market performance, we find only partial support for accounting performance improvements. Overall, the results indicate that the association between the use of nonfinancial measures and firm performance is contingent on the firm's operational and competitive characteristics.

The Relationship of Nonfinancial Performance Measures and Earnings Management

2010 ◽  
Vol 143-144 ◽  
pp. 1290-1294
Author(s):  
Yan Xu ◽  
Jun Zhang
Keyword(s):  
Earnings Management ◽  
Performance Measures ◽  
Environmental Uncertainty ◽  
Process Measures ◽  
Internal Process ◽  
Empirical Results ◽  
Nonfinancial Performance ◽  
Nonfinancial Performance Measures ◽  
Relationship Of ◽  
The Relationship

By using 62 China’s listed companies’ data and considering environmental uncertainty, I analyze the links of earnings management to nonfinancial performance measures, and then the relationships of earnings management and three suborder nonfinancial performance measures. The empirical results test that nonfinancial performance measures can help to control earnings management under increased environmental uncertainty, and so do internal process measures and learning & growth measures.

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