Which of the Following Is Not a Major Factor Causing

question 5

Multiple Choice

Which of the following is not a major factor causing inaccurate and unfair performance appraisal?

• A)Lack of sufficient observation of employee's work
• B)Multiple sources of information related to performance
• C)Raters who have not been trained despite demonstrated bias
• D)Failing to consider situational constraints
• E)Concern over the negative reaction of the individual being rated

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Definitions:

Equity-settled

Equity-settled refers to a type of transaction, often in the context of share-based compensation, where a company fulfills its obligation by issuing equity instruments to the counterparties.

Share-based Payment

A transaction where an entity receives goods or services as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the company's shares.

AASB 2

An accounting standard governing the recognition, measurement, and disclosure of share-based payments.

Remuneration Expense

The total cost incurred by a business to compensate its employees, including wages, benefits, and bonuses.