An Empirical Investigation of the Performance Consequences of Nonfinancial Measures

By Amal A. Said, Hassan R. HassabElnaby, Benson Wier. 2003

471 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/cd062595acaf2d15bd526832bc96b45a19a8d6c2

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Citations in the corpus

Using Nonfinancial Measures to Assess Fraud Risk (2009, result): “While several prior studies investigate the use of NFMs in compensation plans (e.g., Banker et al. 2000; Said et al. 2003), little published research has investigated the relationship between financial measures and NFMs (Ittner and Larcker 1998).”
Strategy, Choice of Performance Measures, and Performance (2006, background): “Said et al. (2003) also examined the fit between operational and competitive circumstances and firms' choice of performance measures, as well as the performance effects of including nonfinancial measures in compensation contracts.”
6 Pay and Performance: Individuals, Groups, and Executives (2009, result): “It is also consistent with research that shows higher shareholder return in firms that use both financial and nonfinancial measures of performance in executive compensation (Said, HassabElnaby, & Wier, 2003 ).”
Does measuring intangibles for management purposes improve performance? A review of the evidence (2008, background): “Said et al. (2003) provide stronger evidence that the use of intangible asset measures in reward systems is associated with higher economic performance.”
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research (2012, background): “34 stock market performance (Crabtree and DeBusk, 2008; HassabElnaby et al., 2005; Ittner, Larcker, and Randall, 2003; Said et al., 2003), and customer performance and other nonfinancial performance (Banker et al.”
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability (2012, unknown): “of the literature (Merkl-Davies and Brennan 2007; Coram et al. 2009; Lau and Shohilin 2005; HassabElnaby et al. 2005; Said et al. 2003) as well as focus-group discussions held with retail investors in Boston and Milwaukee.”
Assessing the Performance of Business Unit Managers (2007, unknown): “This is a potentially important finding because extant work that models the choice of non-financial measures omits this variable from analysis (e.g., Ittner, Larcker and Rajan 1997; Ittner et al. 2003; Said, HassabElnaby and Wier 2003).”