[9_1]_2011_안태식_외_성과평가시스템에서의_목표설정_kar

Of row panel d assign sample n 305 at tt n frequency

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Unformatted text preview: .30 5.61 6.38 % 3.85 30.00 7.69 8.82 % 20.31 50.49 14.06 23.53 % 6.32 61.11 4.02 4.49 N 129 1,078 N 36 449 N 9 75 N 61 139 N 20 422 At ≥ Tt Frequency % of Total % of Row % of Total % of Row % 8.96 49.75 74.82 91.24 z-statistic At ≥ Tt Frequency % of Total % of Row % of Total % of Row % 6.50 53.70 82.29 93.62 z-statistic At ≥ Tt Frequency % of Total % of Row % of Total % of Row % 8.97 70.00 79.49 91.18 z-statistic At ≥ Tt Frequency % of Total % of Row % of Total % of Row % 19.92 49.51 45.70 76.47 z-statistic At ≥ Tt Frequency % of Total % of Row % of Total % of Row % 4.02 38.89 85.63 95.51 z-statistic 11.43*** 5.79*** 1.42 4.49*** 6.90*** 1. To test whether Pr(At ≥ Tt|At-1 ≥ Tt-1) = Pr(At ≥ Tt|At-1 < Tt-1), we test for difference in proportions (indicated in bold). 2. The sample is 1,128 GOEs' performance measure observations. At is the GOE's actual performance is the GOE's target performance of performance of performance measures for fiscal year-t. Tt measures for fiscal year-t. The rows in the table correspond to outcomes for which the GOE's actual performance was less than (At-1 < Tt-1), or greater than or equal to (At ≥ Tt ) its target performance in the previous year. The columns correspond to the same outcomes for the current year, t. N is the number of observations in each cell. For %, the upper number in each cell is percentage of total observations that are classified in that cell and the lower number of in each cell is the conditional percentage-the percentage of row observations corresponding to that cell. 3. There several target setting methods in the performance evaluation of GOEs such as TREND, BETA, ASSIGN, and NEGOTIATE. TREND and BETA sample consist of performance measures of which targets are set by formulae with assumption of normal distribution and beta distribution of actual performance, respectively. ASSIGN sample consists of performance measures of which targets are assigned by evaluators. NEGOTIATE sample consists of performance measures of which targets are set by comparison of actual performance and target performance. 4. *, **, *** Significant at 10%, 5%, and 1% two-tailed level, respectively. 성과평가시스템에서의 목표설정 207 에 불과하다. 이 두 가지 확률의 차이를 비모수검증방식으로 확인한 결과, z-statistics는 11.43 으로 1% 수준에서 통계적으로 유의한 것으로 나타났다. 이러한 결과는 피평가자가 차기에 목표를 초과달성할 확률은 당기에 목표를 초과달성했는지 여부와 독립적이라는 귀무가설을 기각한다. 즉, Panel A의 결과는 성과목표를 설정할 때 피평가자의 과거성과를 완전히 반영 하지는 않는 것으로 해석할 수 있으며, 이것은 Indjejikian and Nanda (2002)와도 일치 하는 결과이다. 다음으로 <표 5>의 Panel B 부터 Panel E는 목표설정방법별로 표본을 구분하여 가설1을 검증한 결과이다. Panel B에서 목표설...
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This document was uploaded on 09/24/2013.

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