That certainly can happen. However, it depends on at least the following assumptions:
* Your perception of your employees' performance is consistent and predictable over time. Not all bosses evaluate based on consistent and predictable criteria.
* Your perception isn't significantly distorted by false beliefs about who has done (or not done) what.
(Needless to say, that's generic 'you', not you specifically.)
If you want, you can say "I hereby define 'good performance' to be any performance that I, the boss, think is good" – but that's just a semantic game.
* Your perception of your employees' performance is consistent and predictable over time. Not all bosses evaluate based on consistent and predictable criteria.
* Your perception isn't significantly distorted by false beliefs about who has done (or not done) what.
(Needless to say, that's generic 'you', not you specifically.)
If you want, you can say "I hereby define 'good performance' to be any performance that I, the boss, think is good" – but that's just a semantic game.