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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.
SCIMA record nr: 70573
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