Kenneth A. Merchant

University of Southern California - Leventhal School of Accounting

Professor

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

10

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CITATIONS
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Top 5,953

in Total Papers Citations

85

Scholarly Papers (10)

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
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 1,470 (8,586)
Citation 55

Abstract:

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
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 1,423 (8,954)
Citation 13

Abstract:

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
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 431 (38,312)
Citation 6

Abstract:

performance targets, earnings distributions, losses

4.

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, Alliance Manchester Business School and University of Southern California - Leventhal School of Accounting
Downloads 215 (87,769)

Abstract:

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

5.

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
LG Economic Research Institute, Alliance Manchester Business School, School of Business, Yonsei University and University of Southern California - Leventhal School of Accounting
Downloads 201 (112,593)

Abstract:

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

6.

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 Tasmanian School of Business and Economics
Downloads 77 (183,105)

Abstract:

incentive compensation, performance evaluations, evaluation biases, target setting

7.

Performance Measure Properties and Incentive System Design

Industrial Relations: A Journal of Economy and Society, Vol. 48, Issue 2, pp. 237-264, April 2009
Number of pages: 28 Posted: 27 Apr 2009
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 2 (523,919)
Citation 11
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Abstract:

8.

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 - Chicago and University of Southern California - Leventhal School of Accounting

Abstract:

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

9.

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

Abstract:

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

10.

Determinants and Effects of Subjectivity in Incentives

Accounting Review, Vol. 79, No. 2, pp. 409-436, April 2004
Posted: 25 Mar 2006
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:

Incentives, performance evaluation, subjectivity