haku: @author Sen, P.K. / yhteensä: 2
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| Tekijä: | Kirby, A.J. Rechelstein, S. Sen, P.K. |
| Otsikko: | Participation, slack, and budget-based performance evaluation |
| Lehti: | Journal of Accounting Research
1991 : SPRING, VOL. 29:1, p.109-128 |
| Asiasana: | ACCOUNTING ACCOUNTING THEORY |
| Kieli: | eng |
| Tiivistelmä: | The authors discuss a class of budget- based performance evaluation schemes with the desirable characteristic that they induce an informed manager to set unbiased standards. It is shown that these schemes are often optimal incentive contracts in the presence of moral hazard and they preserve their incentive properties in the presence of several competing managers. |
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