Concepedia

Bonus Pools

Bonus Pools is a variable pay mechanism that allocates a predetermined sum of compensation to be distributed among employees based on organizational, team, or individual performance metrics, distinguishing it from fixed salary components and individual discretionary bonuses by its shared, performance-contingent structure.

15

Publications

683

Citations

28

Authors

28

Institutions

Publications per year

2017–2026

2

Parents

Publications

15

Subjective Performance Indicators and Discretionary Bonus Pools

Madhav V. Rajan, Stefan Reichelstein · Journal of Accounting Research · 2006 · 140 citations

, , +17

Evidence on the effect of bonus schemes on accounting procedure and accrual decisions

Robert S. Kaplan · Journal of Accounting and Economics · 1985 · 114 citations

, , +16

Objective versus Subjective Indicators of Managerial Performance

Madhav V. Rajan, Stefan Reichelstein · The Accounting Review · 2009 · 113 citations

, , +16

Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation*

Wendy J. Bailey, Gary Hecht, Kristy L. Towry · Contemporary Accounting Research · 2011 · 84 citations

, , +9

Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence

Jasmijn C. Bol, Gary Hecht, Steven D. Smith · Contemporary Accounting Research · 2013 · 61 citations · Full text

, , +16

1–5 of 15

Authors

28

  1. MV
    Madhav V. Rajan

    Stanford University, United States

    2 publications · 253 citations

    2

    h-index

  2. SR
    Stefan Reichelstein

    Stanford University, United States

    2 publications · 253 citations

    2

    h-index

  3. GH
    Gary Hecht

    University of Illinois Urbana-Champaign, United States

    2 publications · 107 citations

    2

    h-index

  4. MA
    Margaret A. Abernethy

    The University of Melbourne, Australia

    1 publications · 17 citations

    1

    h-index

  5. DG
    Dmitri Ghicas

    University at Buffalo, State University of New York, United States

    1 publications · 25 citations

    1

    h-index

1–5 of 28

Institutions

28

  1. Stanford University

    Stanford, United States

    2 h-index

    4 publications

    506 citations

  2. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    1 publications

    23 citations

  3. Tulane University

    New Orleans, United States

    1 h-index

    1 publications

    23 citations

  4. UNSW Sydney

    Sydney, Australia

    1 h-index

    3 publications

    51 citations

  5. Harvard University

    Cambridge, United States

    1 h-index

    1 publications

    114 citations

  6. The University of Melbourne

    Melbourne, Australia

    1 h-index

    3 publications

    51 citations

  7. University at Buffalo, State University of New York

    Buffalo, United States

    1 h-index

    1 publications

    25 citations

  8. Frankfurt School of Finance & Management

    Frankfurt am Main, Germany

    1 h-index

    3 publications

    51 citations

1–8 of 28

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 87 citations

    3

    h-index

  2. The Accounting Review

    2 publications · 130 citations

    2

    h-index

  3. Contemporary Accounting Research

    CAR · 1 publications · 84 citations

    1

    h-index

  4. Journal of Economic Studies

    JES · 1 publications · 17 citations

    1

    h-index

  5. Journal of Accounting and Economics

    1 publications · 114 citations

    1

    h-index

1–5