Keywords
- Optimal Contract
- Moral Hazard Problem
- Incentive Compatibility Constraint
- Linear Contract
- Accounting Report
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References
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Christensen, P. O., and G. A. Feltham. (2003) Economics of Accounting: Volume I — Information in Markets. Boston: Kluwer Academic Publishers.
Demski, J. S., and G. A. Feltham. (1977) Cost Determination: A Conceptual Approach. Ames, Iowa: Iowa State University Press.
Demski, J. S., and G. A. Feltham. (1978) “Economic Incentives in Budgetary Control Systems,” The Accounting Review 53, 336–359.
Stiglitz, J. E. (1974) “Risk Sharing and Incentives in Sharecropping,” Review of Economic Studies 41, 219–255.
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(2005). Introduction to Performance Evaluation. In: Economics of Accounting. Springer Series in Accounting Scholarship, vol 2. Springer, Boston, MA. https://doi.org/10.1007/0-387-26599-6_1
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DOI: https://doi.org/10.1007/0-387-26599-6_1
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