@article {1969231,
	title = {The Performance of Firms Before and After They Adopt Accounting-Based Performance Plans},
	journal = {Quarterly Review of Economics and Finance},
	volume = {41},
	year = {2001},
	month = {2001},
	pages = {205-222},
	abstract = {This paper examines the long-run performance of firms before and after they adopt accounting-based performance plans. We test if the change in compensation policy is a response to a prior performance problem or is a signal to the market that firm performance will improve over current performance levels. Our findings are consistent with the signaling hypothesis. Stock prices increase at the announcement of the adoption of a performance plan apparently signaling previously private information regarding improved future performance. A related benefit of adoption may well be a better incentive-alignment contract for managers and shareholders but the strongest evidence points to a credible disclosure of future performance.},
	keywords = {Finance},
	author = {Brooks,Raymond and May,Don O. and Mishra,Chandra}
}
@article {1969236,
	title = {A Statistical Assessment of Accounting-Based Performance Plans},
	journal = {World at Work Journal},
	volume = {9},
	year = {2000},
	month = {2000},
	pages = {68-73},
	keywords = {Finance},
	author = {Brooks,Raymond and Mishra,Chandra}
}
