haku: @indexterm performance measurement / yhteensä: 862
viite: 214 / 862
| Tekijä: | Magee, R. P. |
| Otsikko: | Discussion of "Contracting theory and accounting" |
| Lehti: | Journal of Accounting & Economics
2001 : DEC, VOL. 32:1-3, p. 89-96 |
| Asiasana: | Incentives Performance measurement Resource allocation Communication Earnings function |
| Kieli: | eng |
| Tiivistelmä: | The paper reviews agency theory and its application to accounting issues. The author discusses the formulation of models of incentive problems caused by moral hazard and adverse selection problems, and reviews theoretical research on the role of performance measures in compensation contracts, and compares how information is aggregated for compensation purposes versus valuation purposes. |
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