haku: @indexterm MANAGEMENT APPRAISAL / yhteensä: 83
viite: 19 / 83
| Tekijä: | Banker, R. D. Datar, S. M. |
| Otsikko: | Sensitivity, precision, and linear aggregation of signals for performance evaluation. |
| Lehti: | Journal of Accounting Research
1989 : SPRING, VOL. 27:1, p. 21-39 |
| Asiasana: | MANAGEMENT ACCOUNTING MANAGEMENT APPRAISAL PERFORMANCE MEASUREMENT EXECUTIVE REMUNERATION |
| Kieli: | eng |
| Tiivistelmä: | The paper considers the problem of how to aggregate linearly the signals to obtain an optimal performance evaluation. Propositions 1 and 2 identify necessary and sufficient conditions under which some linear aggregation is optimal for all agencies , and for a subclass the underlying optimal weights are interpreted in terms of sensitivity, precision and intensiveness of the individual signal. Among others, pure profit is a good measure only if the sensitivity times precision (intensity) of revenue and cost is equal. |
SCIMA