Target Setting in Multi-divisional Firms: State of the Art and Avenues for Future Research

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Feichter, Christoph; Grabner, Isabella; Moers, Frank;
  • Subject: 2 International | 6 Data source | design of target-setting process | performance targets | multi-divisional firms | INTERNAL CAPITAL-MARKETS | INFORMATION ASYMMETRY | PERFORMANCE-MEASURES | BALANCED SCORECARD | BUDGET EMPHASIS | PAY SCHEME | SLACK | COORDINATION | ORGANIZATION | MANAGEMENT

This study provides descriptive evidence on target setting policies in multi-divisional firms. Despite the importance of performance targets in practice, research mainly focuses on a few key areas in target setting, neglecting many other important aspects of target sett... View more
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