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Thomas E. Kida 《Accounting, Organizations and Society》1984,9(2):137-147
This study examines two essential processes of performance appraisal systems in international CPA firms. The first concerns the determination of overall evaluations while the second pertains to the interpersonal characteristics of the feedback meeting. Evaluation strategies of managers and seniors were modeled and weighting schemes compared, the extent of intersubject agreement analyzed, and the impact of leadership style on weighting strategies investigated. In addition, the association between five performance feedback characteristics and three measures of effective feedback meetings were examined. The results revealed similar weighting schemes between managers and seniors in the aggregate, but differences among individual rater strategies. Leadership style affected decision strategies utilized. While perceived feedback characteristics such as supportive appraisal behavior and invitation to participate were significantly related to satisfaction with the review meetings and satisfaction with the managers, they were viewed to have less or no relation with improved job performance by seniors. Specific job criticism was found to be correlated with the seniors' views that feedback meetings affect performance. 相似文献
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Sie Ting Lau Michael S. McCorry Thomas H. McInish Robert A. Van Ness 《The Journal of Financial Research》1996,19(4):579-584
We use a linear programming model to form two portfolios with approximately equal levels of attributes such as financial leverage. One portfolio comprises stocks that trade exclusively on NASDAQ and the other, stocks that trade on both the Chicago Stock Exchange (CSE) and NASDAQ (CSE/NASDAQ). We find that spreads are lower for the CSE/NASDAQ portfolio, but so is the percentage of quotes at spreads of $0.125. In fact, the lower spreads observed for the CSE/NASDAQ portfolio arise from fewer quotes with spreads of more than $0.25. 相似文献
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