Self-defined measures of financial performance and CEO pay

自定义财务绩效和首席执行官薪酬衡量标准

• 批准号: DP180100388
• 负责人: Prof Stephen Taylor
• 金额: $ 16.67万
• 依托单位: University of Technology Sydney
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2018
• 资助国家: 澳大利亚
• 起止时间: 2018-04-01 至 2021-07-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP180100388
• 关键词: Self; defined; measures; financial; performance

This project aims to investigate measures of financial performance used to reward executives that do not comply with accounting standards. Such measures are sometimes presented as performance measures to external stakeholders and this can have important implications for organisational governance. This project expects to generate new knowledge by identifying the way decision about performance and its measurement are linked, and the influence of external auditors in this process. The expected outcomes from this project will will include empirical evidence that significantly improves our understanding of the choices firms make in reporting to stakeholders, as well as determining executive compensation.

该项目旨在调查用于奖励不符合会计准则的高管的财务绩效措施。这些措施有时作为外部利益相关者的绩效措施，这可能对组织治理有重要的影响。该项目期望通过确定绩效决策与其度量相关联的方式以及外部审计师在此过程中的影响来产生新的知识。该项目的预期结果将包括经验证据，这些证据将显著提高我们对公司在向利益相关者报告以及决定高管薪酬方面所做选择的理解。