绩效衡量标准的可比性和可区分性对衡量标准终止的影响

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-04-08 DOI:10.1080/09638180.2024.2329232

Bum-Joon Kim, Tae Sik Ahn, Youn-Sik Choi, Jeong-Hoon Hyun

引用次数: 0

摘要

本研究探讨了绩效衡量标准的特点--可比性和可区分性--对绩效衡量标准终止的影响。使用可比性和可辨别性进行相对绩效评价 ...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance

This study investigates the effect of performance measure characteristics―comparability and discriminability―on performance measure discontinuance. Relative performance evaluation using comparable ...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.