It’s frustrating for company managers to invest in incentive programs only to find your team still acting like they’d rather clock in, do the minimum, then head home. So, if your bonus plan is ticking ...

Wal-Mart Stores may be the ultimate number-crunching retailer, but for about 400 officers at the Bentonville, Ark.-based company, earning a bonus requires more than attaining profit and sales goals.

Citations: Leone, Andrew J., Flora Guidry, Steve Rock. 1999. "Earnings-based bonus plans and earnings management by business-unit managers". Journal of Accounting and Economics. 113-141.