Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers.
44 p.
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2011
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| Online Access: | http://hdl.handle.net/10356/46685 |
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sg-ntu-dr.10356-466852023-05-19T07:31:17Z Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. Khim, Kelly. Nanyang Business School DRNTU::Business 44 p. This study examines the effects on the learning and performance of managers of adding leading nonfinancial value drivers (NVDs) to a lagging summary financial measure. An experiment separates the effects from information on the performance of NVDs (NVD information), information on the relative importance of different NVDs (NVD weights), and rewarding the performance of NVDs (NVD rewards). The study also investigates whether NVDs improve managerial learning and performance to a greater extent in firms where intangible assets are more important than tangible assets for future financial performance as compared to firms where the converse is true. The experimental setting involves a dynamic multi-period decision-making environment where NVDs are leading indicators of financial performance. The results indicate that only NVD rewards improve managerial performance in firms where intangible assets are more important than tangible assets, and not in firms where the converse is true. NVD information and NVD weights do not improve managerial performance. NVD information, NVD weights, or NVD rewards do not improve managerial learning. 2011-12-21T04:53:24Z 2011-12-21T04:53:24Z 2003 2003 Research Report http://hdl.handle.net/10356/46685 Nanyang Technological University application/pdf |
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DRNTU::Business Khim, Kelly. Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| description |
44 p. |
| author2 |
Nanyang Business School |
| author_facet |
Nanyang Business School Khim, Kelly. |
| format |
Research Report |
| author |
Khim, Kelly. |
| author_sort |
Khim, Kelly. |
| title |
Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| title_short |
Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| title_full |
Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| title_fullStr |
Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| title_full_unstemmed |
Adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| title_sort |
adding nonfinancial value drivers to a summary financial measure : effects on learning and performance of managers. |
| publishDate |
2011 |
| url |
http://hdl.handle.net/10356/46685 |
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1772826343528988672 |