Christopher Ittner

Publications70
h-index35
Citations11,946
Highly Influential Citations840
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Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
This paper examines three questions on the value relevance of customer satisfaction measures: (1) Are customer satisfaction measures leading indicators of accounting performance? (2) Is the economic… Expand
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Performance Implications of Strategic Performance Measurement in Financial Services Firms
TLDR
This study examines the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement: greater measurement diversity and improved alignment with firm strategy and value drivers. Expand
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Innovations in Performance Measurement: Trends and Research Implications
The objective of this paper is to foster research on recent innovations in performance measurement by providing a rich description of emerging measurement practices and suggesting directions for… Expand
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Assessing empirical research in managerial accounting: a value-based management perspective
This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial… Expand
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Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard
TLDR
This study examines how different types of performance measures were weighted in a subjective balanced scorecard bonus plan adopted by a major financial services firm that allowed superiors to reduce the "balance" in bonus awards by placing most of the weight on financial measures, to incorporate factors other than the scorecard measures in performance evaluations, and to change evaluation criteria from quarter to quarter. Expand
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The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms
The paper examines the determinants and performance consequences of equity grants to senior-level executives, lower-level managers, and non-exempt employees of "new economy" firms. We find that many… Expand
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The choice of performance measures in annual bonus contracts
This paper examines the factors influencing the relative weights placed on financial and non-financial performance measures in CEO bonus contracts. We find that the use of non-financial measures… Expand
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Implementing Performance Measurement Innovations: Evidence from Government
Using data from a government-wide survey administered by the U.S. General Accounting Office, we examine some of the factors influencing the development, use, and perceived benefits of… Expand
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Shareholder Benefits from Corporate International Diversification: Evidence from U.S. International Acquisitions
Do international acquisitions—in contrast to their domestic counterparts—create value for the acquiring firms' shareholders? This study examines the valuation consequences of 276 U.S. international… Expand
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Explicit relative performance evaluation in performance-vested equity grants
Using data from FTSE 350 firms, we examine factors influencing explicit relative performance evaluation (RPE) conditions in performance-vested equity grants. We provide exploratory evidence on… Expand
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