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Keywords: Benchmarking
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2017) 30 (2): 185–204.
Published: 03 July 2017
... reduces noise in the performance evaluation if benchmarked managers face exposure to external events. The noise reduction perspective on RPE use informs the model about the effect of uncertainty on RPE use. Uncertainty is a widely researched antecedent of many control instruments (Chenhall, 2003...
