Cai, Guilong; Zheng, Guojian - In: China journal of accounting research : CJAR 9 (2016) 1, pp. 25-39
Performance Evaluation (RPE) in the executive compensation of the subsidiaries of business groups. Specifically, when the change … in performance of one subsidiary is lower than that of the other subsidiaries, the change in its executive compensation … subsidiary’s executive compensation is more likely to be influenced by the performance of the other subsidiaries. This research …