Kenneth A. Merchant

University of Southern California - Leventhal School of Accounting

Professor

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 11,950

SSRN RANKINGS

Top 11,950

in Total Papers Downloads

5,251

SSRN CITATIONS
Rank 21,504

SSRN RANKINGS

Top 21,504

in Total Papers Citations

11

CROSSREF CITATIONS

36

Scholarly Papers (12)

1.

Causes and Effects of Subjectivity in Incentives

U. of Southern California, Leventhal School of Accounting; U. of Chicago, Graduate School of Business
Number of pages: 49 Posted: 13 Feb 2002
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,673 (13,366)
Citation 4

Abstract:

Loading...

Incentives; Discretionary bonus; Subjective bonus; Pay satisfaction

2.

Performance Measure Properties and Incentives

Number of pages: 41 Posted: 15 Mar 2004
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,623 (13,996)

Abstract:

Loading...

Incentives, performance measures

3.

Earnings Targets and Annual Bonus Incentives

The Accounting Review, Vol. 89, No. 4, pp. 1227-1258, July 2014, Marshall School of Business Working Paper No. ACC 02.13
Number of pages: 52 Posted: 20 Jul 2013 Last Revised: 20 Aug 2014
University of Michigan at Ann Arbor - Accounting, Arizona State University, University of Southern California - Leventhal School of Accounting and London School of Economics & Political Science (LSE)
Downloads 750 (43,123)
Citation 6

Abstract:

Loading...

performance targets, earnings distributions, losses

4.

Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 50 Posted: 16 Jul 2012
Byung Hyun Choi, Simon Jonghwan Kim and Kenneth A. Merchant
LG Economic Research Institute, University of Manchester - Division of Accounting and Finance and University of Southern California - Leventhal School of Accounting
Downloads 411 (92,224)
Citation 5

Abstract:

Loading...

performance targets, performance measures, inter-temporal performance manipulation, target difficulty, adverse incentive, the ratchet effect

5.

An Empirical Investigation of Beyond Budgeting Practices

Number of pages: 50 Posted: 20 May 2020
Michal Matejka, Kenneth A. Merchant and Winnie O'Grady
Arizona State University, University of Southern California - Leventhal School of Accounting and University of Auckland Business School
Downloads 286 (138,226)
Citation 2

Abstract:

Loading...

Beyond Budgeting, Management Control, Planning, Performance Evaluation, Incentives

6.

The Design and Effects of a Long-Term Performance Plan

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 31 Posted: 16 Aug 2011
LG Economic Research Institute, University of Manchester - Division of Accounting and Finance, School of Business, Yonsei University and University of Southern California - Leventhal School of Accounting
Downloads 244 (160,575)

Abstract:

Loading...

long-term incentives, bonuses, performance targets, performance evaluations, key performance indicators, uncertainty

7.

The Anatomy of a Complex Performance-Dependent Incentive System

Number of pages: 48 Posted: 06 Jan 2015
Kenneth A. Merchant, Carolyn Patricia Stringer and Paul Shantapriyan
University of Southern California - Leventhal School of Accounting, University of Otago - Department of Accountancy and Finance and University of Tasmania
Downloads 163 (231,548)
Citation 3

Abstract:

Loading...

incentive compensation, performance evaluations, evaluation biases, target setting

8.

Target Ratcheting in Common and Unique Performance Measures

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 50 Posted: 18 Aug 2017
Byung Hyun Choi, Simon Jonghwan Kim and Kenneth A. Merchant
LG Economic Research Institute, University of Manchester - Division of Accounting and Finance and University of Southern California - Leventhal School of Accounting
Downloads 98 (338,274)

Abstract:

Loading...

performance target, performance measures, target difficulty, target revision, ratchet effect

9.

Performance Measure Properties and Incentive System Design

Industrial Relations: A Journal of Economy and Society, Vol. 48, Issue 2, pp. 237-264, April 2009
Number of pages: 28 Posted: 27 Apr 2009
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 3 (780,847)
Citation 1
  • Add to Cart

Abstract:

Loading...

10.

The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures

Management Accounting Research, Forthcoming
Posted: 19 Dec 2013
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Chicago and University of Southern California - Leventhal School of Accounting

Abstract:

Loading...

customer satisfaction, nonfinancial performance measures, intangible asset, performance driver, consumption systems, homebuilding industry

11.

Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms’ Practices

European Accounting Review, Vol. 20, No. 4, pp. 639-667, 2011
Posted: 29 May 2011 Last Revised: 29 Nov 2011
Kenneth A. Merchant, Wim A. Van der Stede, Thomas W. Lin and Zengbiao Yu
University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE), University of Southern California - Leventhal School of Accounting and Tsinghua University - School of Economics & Management

Abstract:

Loading...

Performance Measurement, Incentives, Compensation, Bonus, China, Netherlands, United States

12.

Determinants and Effects of Subjectivity in Incentives

Accounting Review, Vol. 79, No. 2, pp. 409-436, April 2004
Posted: 25 Mar 2006
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management

Abstract:

Loading...

Incentives, performance evaluation, subjectivity

Other Papers (1)

Total Downloads: 22
1.

Incentive System Design When Earnings Congruence is Low

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 17 Aug 2016 Last Revised: 13 Sep 2021
Jeong-Hoon Hyun, Joonil Lee, Kenneth A. Merchant and Peter Oh
Neoma Business School, Kyung-Hee University, University of Southern California - Leventhal School of Accounting and McGill University - Desautels Faculty of Management
Downloads 22 (627,793)

Abstract:

Loading...

Financial Performance Measurement, Value Changes, Congruence, Incentives, Subjectivity, Accounting Earnings, Operating Cash Flow