# Performance Target Revisions in Incentive Contracts: Do Information and Trust Reduce Ratcheting and the Ratchet Effect?

> Research article (The Accounting Review, 2015) · cited 78× · AI/ML

**Wikidata**: [openalex:W2040941877](https://www.wikidata.org/wiki/openalex:W2040941877)  
**Source**: https://4ort.xyz/entity/performance-target-revisions-in-incentive-contracts-do-information-and-trust-reduce-ratcheting-and-the-ratchet-effect