主观绩效评价中的同伴效应

IF 3.2 3区管理学 Q1 BUSINESS, FINANCE Contemporary Accounting Research Pub Date : 2023-05-21 DOI:10.1111/1911-3846.12876

Gavin Cassar, Taeho Ko

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引用次数: 0

摘要

我们使用来自商学院6908名评分者的130名员工的75413个评分，调查了同伴素质对主观绩效评估的影响。我们发现，在随机和非随机环境中，具有较高质量同伴群体的员工的主观绩效评分较低。使用一个新颖的长窗口设置，我们观察到同伴效应持续了几个月，但慢慢衰减，即使在用员工以前的绩效信息对评分者进行评分时也是如此。我们发现，对于绩效较弱的焦点员工，对于属性相似性较高的同事，以及当同事的绩效更极端时，同事效应的强度更大。总体而言，我们发现主观绩效评估中存在强烈且持久的同伴效应。

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Peer effects in subjective performance evaluation

We investigate the influence of peer quality on subjective performance evaluation using 75,413 ratings of 130 employees from 6,908 raters in a business school setting. We find that subjective performance ratings are lower for employees with higher quality peer groups in both randomized and nonrandomized settings. Using a novel long-window setting, we observe peer effects persisting, but slowly decaying, for several months even when priming raters with the employees' previous performance information. We find that the strength of the peer effects is greater for focal employees with weaker performance, for the peers with higher attribute similarity, and when the performance of peers is more extreme. Overall, we find strong and persistent peer effects in subjective performance evaluation.

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来源期刊

Contemporary Accounting Research BUSINESS, FINANCE-

CiteScore

6.20

自引率

11.10%

发文量

期刊介绍： Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.