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implicit incentives, human capital acquisition, training, promotions
CEO annual incentive contract, CSR disclosure, CSR contracting, CSR commitment, Performance measurement, Complementarity theory JEL codes: M14, M40
promotion decisions, alternative job assignments, (subjective) performance evaluation
design of target setting process, performance targets, multi-divisional firms
creative team performance; work design in creative teams; personnel and cultural control
Tone from the top; risk awareness; interactive control; risk-based diagnostic control; perceived environmental uncertainty; SMEs
reliance on collaborative creativity, individual performance-based rewards, subjective evaluations of non-task-related performance, complementarity theory
budgeting, efficient capital allocation, budget reallocation, rent-seeking
predictive analytics, human judgment, augmented decision-making, assortment planning, human in the loop
disaggregation, forecast revision quality, learning curve, forecast timeliness
disclosure of target quotas, glass ceiling, leaky pipeline, women in executive boards
JEL Classifications: L2, M4 action-oriented skepticism, audit quality, audit voice culture, professional judgment, professional skepticism, resource facilitation, selection, socialization, supportive leadership action-oriented skepticism
leaky pipeline, clinical careers, equitable work environment, job satisfaction, gender equality
budgeting, efficient budget allocation, budget reallocation, rent-seeking
human capital management; tacit knowledge; audit quality; performance management; talent identification
talent identification, promotion, performance measurement
innovation capability, value communication, employee selection, performance monitoring, behavior monitoring, innovation performance, resource based view
subjective performance evaluation, performance evaluation bias, calibration committees, leadership skills, promotions
Forecasting, forecast disaggregation, forecast error, forecast bias, inventory management, sales and operations planning
creativity dependency, performance-based pay, subjective evaluations of non-task-related performance, complementarity theory