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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18895
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Ponssard, Jean-Pierre | | en_US |
| dc.contributor.author | | Larmande, François | | en_US |
| dc.date.accessioned | | 2009-01-28T15:53:38Z | | - |
| dc.date.available | | 2009-01-28T15:53:38Z | | - |
| dc.date.issued | | 2004 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/18895 | | - |
| dc.description.abstract | | Incentives theory suggests that compensation schemes should be analyzed along two dimensions: controllability and congruence. Most schemes cannot satisfy both criteria at once. EVA bonus schemes, a major managerial innovation of the 90?s, favor the congruence criterion. This paper questions ist properties along the controllability dimension. The question is addressed through an in-depth case study: after three years in operation the actual bonuses paid by the system, as well as qualitative feedback from the managers involved, are analyzed. It is argued that EVA bonus schemes may have a major controllability problem. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | | | en_US |
| dc.relation.ispartofseries | | CESifo working papers 1257 | | en_US |
| dc.subject.jel | | M52 | | en_US |
| dc.subject.jel | | J33 | | en_US |
| dc.subject.jel | | D8 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | EVA management compensation | | en_US |
| dc.subject.keyword | | controllability-congruence trade-off | | en_US |
| dc.subject.keyword | | compensation standards | | en_US |
| dc.subject.stw | | Leistungsorientierte Vergütung | | en_US |
| dc.subject.stw | | Führungskräfte | | en_US |
| dc.subject.stw | | Betriebliche Wertschöpfung | | en_US |
| dc.subject.stw | | Leistungsanreiz | | en_US |
| dc.subject.stw | | Leistungskontrolle | | en_US |
| dc.title | | EVA and the controllability-congruence trade-off : an empirical investigation | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 396975186 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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