search query: @indexterm CONTROL SYSTEMS / total: 274
reference: 34 / 274
| Author: | Narayanan, V. G. Davila, A. |
| Title: | Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals. |
| Journal: | Journal of Accounting & Economics
1998 : JUN, VOL.25:3, p. 255-282 |
| Index terms: | Performance appraisal Control systems Accounting information systems Delegation |
| Language: | eng |
| Abstract: | Two trade-offs arise in an agency relationship when the same accounting signal is used for both performance evaluation and investment evaluation. The authors show the implications of using each alternative on incentive contracts, equilibrium effort, and manipulation levels. |
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