Kenneth A. Merchant

University of Southern California - Leventhal School of Accounting

Professor

Los Angeles, CA 90089-0441

United States

  • University of Southern California - Leventhal School of Accounting

    • Email
    • Tel: 213-740-4842
    • Fax: 213-747-2815
SCHOLARLY PAPERS

11

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Scholarly Papers (11)

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1.

Causes and Effects of Subjectivity in Incentives

U. of Southern California, Leventhal School of Accounting; U. of Chicago, Graduate School of Business
Number of pages: 49 Posted: 13 Feb 2002
Michael Gibbs, Kenneth A. Merchant, Wim A. Van der Stede and Mark E. Vargus
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,751 (17,360)
Citation 4

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Incentives; Discretionary bonus; Subjective bonus; Pay satisfaction

2.

Performance Measure Properties and Incentives

IZA Discussion Paper No. 1356
Number of pages: 41 Posted: 15 Mar 2004
Michael Gibbs, Kenneth A. Merchant, Wim A. Van der Stede and Mark E. Vargus
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,697 (18,221)

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Incentives, performance measures

3.

Earnings Targets and Annual Bonus Incentives

The Accounting Review, Vol. 89, No. 4, pp. 1227-1258, July 2014, Marshall School of Business Working Paper No. ACC 02.13
Number of pages: 52 Posted: 20 Jul 2013 Last Revised: 20 Aug 2014
Raffi Indjejikian, Michal Matejka, Kenneth A. Merchant and Wim A. Van der Stede
University of Michigan at Ann Arbor - Accounting, Arizona State University, University of Southern California - Leventhal School of Accounting and London School of Economics & Political Science (LSE)
Downloads 805 (53,489)
Citation 6

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performance targets, earnings distributions, losses

4.

An Empirical Investigation of Beyond Budgeting Practices

Number of pages: 50 Posted: 20 May 2020
Michal Matejka, Kenneth A. Merchant and Winnie O'Grady
Arizona State University, University of Southern California - Leventhal School of Accounting and University of Auckland Business School
Downloads 766 (57,587)
Citation 4

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Beyond Budgeting, Management Control, Planning, Performance Evaluation, Incentives

5.

Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 50 Posted: 16 Jul 2012
Byung Hyun Choi, Simon Jonghwan Kim and Kenneth A. Merchant
LG Economic Research Institute, Yonsei University School of Business and University of Southern California - Leventhal School of Accounting
Downloads 458 (109,076)
Citation 1

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performance targets, performance measures, inter-temporal performance manipulation, target difficulty, adverse incentive, the ratchet effect

6.

The Design and Effects of a Long-Term Performance Plan

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 31 Posted: 16 Aug 2011
Byung Hyun Choi, Simon Jonghwan Kim, Kyung Tae Lee and Kenneth A. Merchant
LG Economic Research Institute, Yonsei University School of Business, School of Business, Yonsei University and University of Southern California - Leventhal School of Accounting
Downloads 262 (200,296)

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long-term incentives, bonuses, performance targets, performance evaluations, key performance indicators, uncertainty

7.

The Anatomy of a Complex Performance-Dependent Incentive System

Number of pages: 48 Posted: 06 Jan 2015
Kenneth A. Merchant, Carolyn Patricia Stringer and Paul Shantapriyan
University of Southern California - Leventhal School of Accounting, University of Otago - Department of Accountancy and Finance and University of Tasmania
Downloads 183 (280,368)
Citation 3

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incentive compensation, performance evaluations, evaluation biases, target setting

8.

Target Ratcheting in Common and Unique Performance Measures

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 50 Posted: 18 Aug 2017
Byung Hyun Choi, Simon Jonghwan Kim and Kenneth A. Merchant
LG Economic Research Institute, Yonsei University School of Business and University of Southern California - Leventhal School of Accounting
Downloads 141 (349,032)

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performance target, performance measures, target difficulty, target revision, ratchet effect

9.

The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures

Management Accounting Research, Forthcoming
Posted: 19 Dec 2013
Clara Xiaoling Chen, Melissa Martin and Kenneth A. Merchant
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Chicago and University of Southern California - Leventhal School of Accounting

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customer satisfaction, nonfinancial performance measures, intangible asset, performance driver, consumption systems, homebuilding industry

10.

Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms’ Practices

European Accounting Review, Vol. 20, No. 4, pp. 639-667, 2011
Posted: 29 May 2011 Last Revised: 29 Nov 2011
Kenneth A. Merchant, Wim A. Van der Stede, Thomas W. Lin and Zengbiao Yu
University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE), University of Southern California - Leventhal School of Accounting and Tsinghua University - School of Economics & Management

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Performance Measurement, Incentives, Compensation, Bonus, China, Netherlands, United States

11.

Determinants and Effects of Subjectivity in Incentives

Accounting Review, Vol. 79, No. 2, pp. 409-436, April 2004
Posted: 25 Mar 2006
Michael Gibbs, Kenneth A. Merchant, Wim A. Van der Stede and Mark E. Vargus
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management

Abstract:

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Incentives, performance evaluation, subjectivity