Pacific Accounting Review: Volume 33 Issue 1

Editorial

Ralph Adler, Mansi Mansi, Rakesh Pandey

Does performance evaluation kill creativity? A(re) interpretation of existing literature

Gerhard Speckbacher

Enabling employee creativity and channeling the creativity of employees toward process and product innovations is a starting point of value creation processes and strategy maps…

Challenges of subjectivity in team performance evaluation

Markus Arnold

This paper aims to analyze challenges of subjective performance evaluation (SPE) and their effects on team performance. It focuses on discretionary bonus allocations in teams and…

Analysis of balanced scorecard usage by private companies

Divesh Sharma, Umesh Sharma

The purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign…

Multidimensional performance evaluation styles: budget rigidity and discretionary adjustments

Keita Masuya, Eisuke Yoshida

This study aims to reconceptualize performance evaluation styles and reveal their performance effects.

Do financial analysts discourage or encourage corporate fraud? Empirical evidence from China

Hui Liu, Bei Yang, Junrui Zhang

This paper aims to focus on the role of financial analysts in corporate fraud in the Chinese stock market.

Female board directorship and earnings management

Yosra Mnif, Imen Cherif

This paper aims to examine the impact of female board directorship on the extent of earnings management.

The impact of COVID-19 global health crisis on stock markets and understanding the cross-country effects

Eda Orhun

This paper aims to investigate the impact of the coronavirus (COVID-19) on major stock markets. Specifically, an event study analysis is executed to estimate the abnormal returns…