I thought they should have discussed why a company might want to incentivize managers to not be under a URA goal. They discuss why having a URA is "normal" and

I thought they should have discussed why a company might want to incentivize managers to not be under a URA goal. They discuss why having a URA is "normal" and why it might be bad to incentivize managers to meet a certain URA, but not why a company might choose to so anyway.