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While the evidence of a positive relationship exists, researchers have struggled to prove causation, namely that these HPWPs cause organizational performance improvements.
Deferred
Refers to items or transactions that have been postponed or delayed to a future date.
Cash Basis
An accounting method where revenues and expenses are recognized only when cash is received or paid out, respectively.
Accrual Basis
A financial recording technique that documents income and costs at the time they are generated or incurred, without consideration of when the actual cash transaction occurs.
Revenues
The total amount of income generated by the sale of goods or services related to a company's primary operations.
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