search query: @author Baiman, S. / total: 15
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Author: | Baiman, S. Lewis, B. L. |
Title: | An experiment testing the behavioral equivalence of strategically equivalent employment contracts. |
Journal: | Journal of Accounting Research
1989 : SPRING, VOL. 27:1, p. 1-20 |
Index terms: | MANAGEMENT ACCOUNTING MANAGEMENT APPRAISAL INDIVIDUAL BEHAVIOUR COMMUNICATION PROFESSIONAL ETHICS |
Language: | eng |
Abstract: | The paper reports results on experiment testing on the following problem: The principal cannot judge the performance of his agent on the basis of the latter's report, because it may be deliberately false. The results indicate that communication- based and non-communication-based contracts which are strategically equivalent, elicit equivalent behavior from agents facing even a small monetary incentive to communicate opportunistically. |
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