Relative Performance Evaluation—A Review of Recent Literature at Home and Abroad

摘要

Relative performance evaluation is an important part of performance evaluation and compensation incentive research. Following the logical relationship among the existence, influence factors and economic consequences of relative performance evaluation, this paper sorts out the frontier research at home and abroad in recent years, focusing on the analysis and summary of the selection criteria of the peer enterprises and economic consequences of relative performance evaluation. On this basis, this paper looks forward to the future research direction. This paper has certain enlightenment significance for understanding and grasping the research dynamics, focus and future research directions of relative performance evaluation.