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Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison

Publication ,  Journal Article
EYRING, H; NARAYANAN, VG
Published in: Journal of Accounting Research
May 2018

We conduct a field experiment, based on a registered report accepted by the , to test performance effects of setting a high reference point for peer‐performance comparison. Relative to providing the median as a reference point for online students to compare themselves to, providing the top quartile: damps performance for those below the median, boosts performance for those between the median and top quartile, and, in the case of outcome but not process comparison, boosts performance for those above the top quartile. We do not find that either reference point yields a greater average performance effect. However, providing the more effective reference point in each partition of initial performance yields a 40% greater performance effect than providing either reference point uniformly. Students access the online courses intermittently over the span of a year. Our effects derive from small portions of our treatment groups—5% in the case of process comparison and 26% in the case of outcome comparison—who accessed treatment and who were, on average, more active leading up to and during our intervention.

Duke Scholars

Published In

Journal of Accounting Research

DOI

EISSN

1475-679X

ISSN

0021-8456

Publication Date

May 2018

Volume

56

Issue

2

Start / End Page

581 / 615

Publisher

Wiley

Related Subject Headings

  • Accounting
  • 3502 Banking, finance and investment
  • 3501 Accounting, auditing and accountability
  • 1502 Banking, Finance and Investment
  • 1501 Accounting, Auditing and Accountability
 

Citation

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EYRING, H., & NARAYANAN, V. G. (2018). Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison. Journal of Accounting Research, 56(2), 581–615. https://doi.org/10.1111/1475-679x.12199
EYRING, H. E. N. R. Y., and V. G. NARAYANAN. “Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison.” Journal of Accounting Research 56, no. 2 (May 2018): 581–615. https://doi.org/10.1111/1475-679x.12199.
EYRING H, NARAYANAN VG. Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison. Journal of Accounting Research. 2018 May;56(2):581–615.
EYRING, H. E. N. R. Y., and V. G. NARAYANAN. “Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison.” Journal of Accounting Research, vol. 56, no. 2, Wiley, May 2018, pp. 581–615. Crossref, doi:10.1111/1475-679x.12199.
EYRING H, NARAYANAN VG. Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison. Journal of Accounting Research. Wiley; 2018 May;56(2):581–615.
Journal cover image

Published In

Journal of Accounting Research

DOI

EISSN

1475-679X

ISSN

0021-8456

Publication Date

May 2018

Volume

56

Issue

2

Start / End Page

581 / 615

Publisher

Wiley

Related Subject Headings

  • Accounting
  • 3502 Banking, finance and investment
  • 3501 Accounting, auditing and accountability
  • 1502 Banking, Finance and Investment
  • 1501 Accounting, Auditing and Accountability