妒忌剂的粗略性能评估
IF 2.2
3区 管理学
Q2 BUSINESS, FINANCE
引用次数: 0
摘要
根据信息经济学的预测，校长更倾向于较细的绩效评估系统，而不是较粗的绩效评估系统。然而，在实践中却经常使用粗略的绩效评估。为了解释这一看似矛盾的现象，我构建了一个委托人和妒忌代理人的模型。我的研究表明，如果代理人有足够的妒忌心，也就是说，当他们的报酬低于同行时，他们就会遭受巨大的效用损失，那么粗略的评价体系就能和精细的评价体系一样好。这一结果支持使用粗略的绩效评估，即以固定工资或夸大评级的形式汇总良好绩效的信号。本文章由计算机程序翻译，如有差异，请以英文原文为准。
Coarse performance evaluation for envious agents
Information economics predicts that a principal will prefer a finer performance evaluation system to a coarser one. Nevertheless, coarse performance evaluation is often used in practice. To explain this seeming contradiction, I construct a model of a principal and envious agents. I show that a coarse evaluation system can do as well as a finer one if agents are sufficiently envious, that is, if they incur large utility loss when they are paid less than their peers. This result supports the use of coarse performance evaluation that aggregates signals of good performance, in the form of fixed wages or inflated ratings.
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来源期刊
Journal of Business Finance & Accounting
BUSINESS, FINANCE-
CiteScore
4.40
自引率
17.20%
发文量
70
期刊介绍：
Journal of Business Finance and Accounting exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JBFA is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems. JBFA welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. JBFA, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions. While many papers in JBFA use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of JBFA is broad, it is not a suitable outlet for highly abstract mathematical papers, or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision makers, or at least should have implications for the development of future research relevant to such users.
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