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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/129948

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/129948

Title:	An Empirical Analysis of Employee Responses to Bonuses and Penalties
Authors:	吳安妮 Wu, Anne Stede, Wim A. Van der Wu, Steve Yuching
Contributors:	會計系
Keywords:	employee compensation; incentives;bonus;penalty; prospect theory
Date:	2020-01
Issue Date:	2020-05-26 15:07:19 (UTC+8)
Abstract:	We examine how employees respond to bonuses and penalties using a proprietary data set from an electronic chip manufacturer in China. First, we examine the relative effects of bonuses and penalties and observe a stronger effect on subsequent effort and performance for penalties than for bonuses. Second, we find that the marginal sensitivity of penalties diminishes faster than that of bonuses, indicating that the marginal effect of a bonus may eventually exceed that of a penalty as their value increases. Third, we find an undesirable selection effect of penalties: penalties increase employee turnover especially for skillful and high-quality workers. These results may help inform our understanding of the observed limited use of penalties in practice due to their bounded effectiveness and possible unintended consequences.
Relation:	The Accounting Review,
Data Type:	article
DOI 連結:	https://doi.org/10.2308/tar-2017-0141
DOI:	10.2308/tar-2017-0141
Appears in Collections:	[會計學系] 期刊論文

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