The study sample was selected accor

The study sample was selected according to the following criteria. The starting point was to focus on large companies in the UK. This type of




company was chosen because there is evidence suggesting that they are the most likely to use non-financial performance measures in addition to financial performance measures to assess business performance (e.g.
Bullinger and Huber, 1990; Hoque and James, 2000). The researcher was particularly interested in including within the sample both private and public companies. This was because one of the key variables under study was ownership structure, and because most previous research in compensation and performance measurement had only been based on public quoted firms (e.g., Bloom and Milkovich, 1998; Gomez-Mejia et al., 1987; Ittner et al., 1997; Morissette, 1996; Schiehll, 2001).

The FAME database, which includes not only publicly quoted companies’ information but also private companies’ information, was used to determine the study population, sample frame and final sample. A list of those companies meeting the DTI 2003 criteria for large companies (i.e. those with more than 250 employees and more than £22.8 million of turnover) was downloaded from FAME. A population of over 7000 companies (after omitting those that were in a ‘dissolved’, ‘liquidation’ and ‘receivership’ status) were retrieved from this database. Then, as recommended by Black (1999) for choosing the sample frame, a stratified random sample of 10% of the companies included in the population was selected. This selection was done based on industry classification. This option was chosen to ensure that all industry sectors were represented in proportion to their appearance in the population. Table 4-1 shows the




estimated population of UK large companies and the companies included in the sample frame classified by industry.

Table 4-1 Industry based stratified random sample

Kết quả (Việt) 1:

Các mẫu nghiên cứu đã được lựa chọn theo các tiêu chí sau. Điểm khởi đầu là tập trung vào các công ty lớn ở Vương Quốc Anh. Loại này công ty này được chọn vì đó là bằng chứng cho thấy rằng họ có nhiều khả năng sử dụng các biện pháp tài chính hiệu quả ngoài các biện pháp tài chính hiệu quả để đánh giá hiệu quả kinh doanh (ví dụ:Bullinger và Huber, 1990; Hoque và James, 2000). Các nhà nghiên cứu đã được đặc biệt quan tâm bao gồm trong các mẫu công ty tư nhân và công cộng. Điều này là bởi vì một trong các biến quan trọng đang được nghiên cứu là cơ cấu sở hữu, và bởi vì hầu hết các nghiên cứu trước đây trong bồi thường và hiệu suất đo lường chỉ có được dựa trên công ty trích dẫn công cộng (ví dụ: nở hoa và Milkovich, 1998; Gomez-Mejia et al., 1987; Ittner et al., năm 1997; Morissette, năm 1996; Schiehll, 2001).The FAME database, which includes not only publicly quoted companies’ information but also private companies’ information, was used to determine the study population, sample frame and final sample. A list of those companies meeting the DTI 2003 criteria for large companies (i.e. those with more than 250 employees and more than £22.8 million of turnover) was downloaded from FAME. A population of over 7000 companies (after omitting those that were in a ‘dissolved’, ‘liquidation’ and ‘receivership’ status) were retrieved from this database. Then, as recommended by Black (1999) for choosing the sample frame, a stratified random sample of 10% of the companies included in the population was selected. This selection was done based on industry classification. This option was chosen to ensure that all industry sectors were represented in proportion to their appearance in the population. Table 4-1 shows the estimated population of UK large companies and the companies included in the sample frame classified by industry.Table 4-1 Industry based stratified random sample