Browsing Accounting and Finance by Issue Date
Now showing items 41-44 of 44
-
Incomplete Incentives, Task Temporality, and Effort Spillover in a Multitask Environment
(University of Waterloo, 2022-01-07)Incomplete incentive contracts in multitask environments present a significant control challenge of ensuring that employees expend sufficient effort towards all assigned tasks, particularly those that are not directly ... -
The Valuation of Economic Earnings and Income Shifting of U.S. Multinationals in Domestic and Foreign Jurisdictions
(University of Waterloo, 2022-02-15)I study U.S. multinationals' economic earnings and income shifting across their domestic and foreign jurisdictions. This study develops the concept of economic earnings, measures economic and shifted earnings, tests their ... -
Calibration Committees and Rating Distribution Guidance Effects on Leniency Bias in Subjective Performance Evaluations
(University of Waterloo, 2023-04-19)Firms use both calibration committees and rating distribution guidance to reduce leniency bias in subjective performance ratings. Leniency bias is the tendency to provide subordinates with higher ratings than deserved which ... -
Subjectivity in Performance Evaluation and Group Identity as Antecedents of Employee Overwork
(University of Waterloo, 2023-08-18)Employees often overwork by working longer than contractual or statutory standard working time for no immediate additional monetary gain. Despite the prevalence of overwork in firms, little is understood about why employees ...