haku: @indexterm Financial statements / yhteensä: 672
viite: 49 / 672
| Tekijä: | Demski, J.S. Frimor, H. Sappington, D.E.M. |
| Otsikko: | Efficient manipulation in a repeated setting |
| Lehti: | Journal of Accounting Research
2004 : MAR, VOL. 42:1, p. 31-49 |
| Asiasana: | Accounting Employees Financial statements Organizational behaviour |
| Kieli: | eng |
| Tiivistelmä: | This study analyzes the optimal behaviour of an organization (here as: o.) when its employees can manipulate the o's accounting system to their private advantage. It is found that the o. may benefit by helping its employees manipulate the system. This help can reduce the employees' private returns from devoting effort to further manipulation of the accounting system, which reduces the cost of motivating the employees to devote their effort to improving the real performance of the o. |
SCIMA