科学研究
报告题目：Middle Managers’ Dual Roles and Target Ratcheting
报告人：薛爽
报告时间：2024年11月21日（周四）13:30-15:00
报告地点：劝学楼245
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
In many organizations, middle managers are assigned to the roles of supervisor and unit manager at the same time (i.e., dual-role middle managers). Using proprietary data from a large Chinese company, we find that dual-role middle managers ratchet employees’ targets for past performance less aggressively as compared to those with the sole role as a supervisor. We also find that performance relative to target and abnormal bonuses are serially correlated in subsidiaries supervised by dual-role middle managers, suggesting that the commitment not to penalize good performance with higher future targets is credible. However, the credibility of such commitment is influenced by dual-role middle managers’ busyness, performance pressure and horizons. Our study contributes to the literature by identifying an important factor affecting target setting in hierarchies—middle managers’ dual roles—that has largely been neglected in prior research.
【报告人简介】
薛爽，上海财经大学会计学院讲席教授，博士生导师，国家人文社科重点研究基地会计与财务研究院的专职研究员。入选教育部新世纪优秀人才计划，财政部会计名家培养工程，上海市曙光学者，浦江人才计划。中国审计学会理事。财政部首届可持续披露准则咨询专家。长期致力于公司财务、审计学和会计学及相关领域的科研和教学工作。在Journal of Accounting Research、Journal of Management Accounting Research、Journal of Accounting and Public Policy等国际顶级会计学期刊和《管理世界》《会计研究》《金融研究》《审计研究》等国内权威期刊上发表论文30多篇。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
