This study investigates whether firms revise executive bonus compensation targets based on past performance. Studies in this area suffer from a lack of detailed information related to executive performance targets. Using mandatory disclosures of executive compensation information under the U.S. Securities and Exchange Commission's new disclosure rules, this study provides the first large‐sample evidence of bonus target ratcheting. There are three major findings: (i) executive bonus targets ratchet and they ratchet asymmetrically; (ii) the degree of target ratcheting and ratcheting asymmetry vary with executive equity incentives and investment opportunities; and (iii) performance relative to bonus target is serially correlated.

Given the increased number of students with disabilities who have culturally and linguistically diverse backgrounds in the United States, there has been growing attention to the cultural responsiveness of evidence-based behavioral interventions. The current study examined the effects of video modeling intervention on social play and interactions of three Korean American children with autism. Developmentally and linguistically appropriate social and play levels were identified for each child prior to the intervention and applied to set individualized intervention goals. The children watched video clips of their mothers and the researcher engaging in appropriate social play prior to play sessions with their mothers. The results indicate that scripted verbalizations and play actions increased among all children with autism and were maintained at high levels when measured 2 weeks post intervention. Generalization across novel players and toy sets was also observed at relatively lower, but still increased levels. The procedures and results can assist practitioners and researchers in better understanding how to consider designing and implementing culturally responsive behavioral interventions for culturally and linguistically diverse children with autism and their families.

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