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http://hdl.handle.net/10419/44527
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| Title: | | Performance measurement and incentive plans  |
| Authors: | | Kauhanen, Antti Napari, Sami |
| Issue Date: | | 2010 |
| Series/Report no.: | | ETLA discussion paper 1216 |
| Abstract: | | This paper explores performance measurement in incentive plans. Based on theory, we argue that differences in the nature of jobs between blue- and white-collar employees lead to differences in incentive systems. We find that performance measurement for white-collar workers is broader in terms of the performance measures, the organizational level of performance measurement and the time horizon. The intensity of incentives is also stronger for white-collar employees. All of these findings are consistent with theory. |
| Subjects: | | Incentive pay performance measurement risk versus distortion trade-off agency theory |
| JEL: | | J33 M52 M54 |
| Document Type: | | Working Paper |
| Appears in Collections: | | ETLA Discussion Papers, Research Institute of the Finnish Economy
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