Intra-Year Target Adjustments:
-
- Kataoka Ryota
- Doctoral Course Student, Graduate School of Business Administration, Kobe University
Bibliographic Information
- Other Title
-
- 目標の期中調整に関する研究の理論と実証
- A Literature Review
- ―文献レビューに基づく考察―
Abstract
<p>Conflicting theoretical predictions exist regarding the performance effects of intra-year target adjustments, and the empirical results of previous studies are inconsistent. I review studies on the relationship between intra-year target adjustments and performance. I discuss the possibility that different predictions may have resulted from differences in supporting theories and mediator and moderator variables, and different results may result from differences in research methods and proxies.</p>
Journal
-
- The Journal of Cost Accounting Research
-
The Journal of Cost Accounting Research 47 (1-2), 90-101, 2023
The Japan Cost Accounting Association.
- Tweet
Keywords
Details 詳細情報について
-
- CRID
- 1390015498299230464
-
- ISSN
- 2432034X
- 13496530
-
- Text Lang
- ja
-
- Data Source
-
- JaLC
-
- Abstract License Flag
- Allowed