2Baiman, S., and M. Rajan. The Informational Advantages of Discretionary Bonus Schemes [J]. The Accounting Review, 1995, (70).
3Biddle, C., R. Bowen, and J. Wallace. Does EVA Beat Earnings: Evidence on Associations with Stock Returns and Firm Values[J]. Journal of Accounting and Economics, 1997, (24).
4Fan J.P.H., Wong T.J., and Zhang T. Politically Connected CEOs, Corporate Governance, and Post-IPO Performance of China's Newly Partially Privatized Firms[J]. Journal of Financial Economics,2007, (84).
5Holmstrom, B. Moral Hazard and Observability[J]. Bell Journal of Economics, 1979, (10).
6Macleod, B. Optimal Contracting with Subjective Evaluation[J]. The American Economic Review,2003,(93).
7Merchant, K., and J. Manzoni. The Achievability of Budget Targets in Profit Centers: A Field Study [J]. The Accounting Review, 1989, (64).
8Milgrom, P., and J. Roberts. An Economic Approach to Influence Activities in Organizations [J]. The American Journal of Sociology, 1988, (94).
9Murphy, J., and P. Oyer. Discretion in Executive Contracts: Theory and Evidence[R]. Working Paper,2003.
10Paul, L., and J. Williams. The Social Context of Performance Appraisal: A Review and Framework for the Future[J]. Journal of Managemenl,2004,30(6).