Indicateurs Financiers Et Indicateurs Non Financiers. Importance Des Indicateurs Financiers, Et Ordre De Presentation Des Indicateurs: Effets Sur L'evaluation De La Performance Des Managers

Content Provider	Semantic Scholar
Author	Cauvin, Eric Neumann, Bruce R. Roberts, Michael L.
Copyright Year	2008
Abstract	Debate on the weight of financial vs. non financial indicators in performance measurement process is still going on. The purpose of this research is to examine, experimentally, factors that influence whether corporate managers exhibit bias toward financial versus nonfinancial corporate performance measures. First, we manipulated presentation order of financial and nonfinancial measures to test whether cognitive processing limits result in decision makers placing more weight on the first few items presented. Second, we manipulated the strength of the financial performance measures (the perceived relative importance based on rankings by an independent sample) to examine whether prior mixed results of financial measures bias among corporate managers can be explained by differences in the relative strength or importance of the particular set of financial and nonfinancial measures.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://halshs.archives-ouvertes.fr/halshs-00522434/document
Alternate Webpage(s)	https://halshs.archives-ouvertes.fr/file/index/docid/522434/filename/p66.pdf
Alternate Webpage(s)	https://core.ac.uk/download/pdf/47766579.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article