Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/201235
Authors: 
Kato, Takao
Kauhanen, Antti
Salmi, Julia
Year of Publication: 
2013
Series/Report no.: 
ETLA Working Papers 20
Abstract: 
Using three different waves of a survey on compensation practices from 2005, 2007, and 2010, we study the dynamics of incentive plans. We describe that firms frequently discontinue incentive plans and often change performance measures and organizational levels of performance measurement. The results show that incentive plans are dynamic in nature, but that the dynamics are difficult to explain. The power of the leading theoretical explanations for these changes, i.e., turbulence in the operating environment and learning about performance measures, is not strong.
Document Type: 
Working Paper
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