... a regression of auditor tenure on various firm, performance measure and CEO-related governance characteristics, based on existing models (Li et al., 2010). Practical implications Compensation committees view auditor tenure as an indicator of accounting quality in setting CEO pay. Further, long...

...Ji Li; Yuhchang Hwang Purpose The purpose of this paper is to provide new evidence on the choice of performance measures used in dual-class firms to incentivize CEOs. Design/methodology/approach This paper uses coarsened exact matching and propensity score matching to match the dual-class firm...

... on multiple performance indices. Originality/value The paper demonstrates the usefulness of DEA in performance governance measurement by applying it to the pharmaceuticals industry. © Emerald Group Publishing Limited 2008 Corporate governance Performance measures Manangement accountability...

... in stock prices reflects something other than EVA. Economic value added Accounting Profit Cost of capital Earnings Performance measures Economic value added (EVA) is marketed as a management tool that creates value for a corporation (Tulley, 1998). It is an incarnation of the underlying...

... and strategy, on the importance of the perspectives and on performance measures, are shown. Research limitations/implications Many results are based on assumptions of a constant growth; and of constant demand and production functions. Empirical research is welcome to give evidence on demand and production...

... Limited 2006 Microeconomics Balanced scorecard Estimation Time series analysis Performance measures Kaplan and Norton (1992) introduced the balanced scorecard (BSC) concept as a performance measurement and control system. They define the BSC as a set of measures that gives top...