Keywords
- Risk Premium
- Risk Averse
- Optimal Contract
- Hurdle Model
- Compensation Contract
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
This is a preview of subscription content, access via your institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
References
Amershi, A. H., R. D. Banker, and S. M. Datar. (1990) “Economic Sufficiency and Statistical Sufficiency in the Aggregation of Accounting Signals,” The Accounting Review 65, 113–130.
Baiman, S., and J. S. Demski. (1980a) “Variance Analysis as Motivational Devices,” Management Science 26, 840–848.
Baiman, S., and J. S. Demski. (1980b) “Economically Optimal Performance Evaluation and Control Systems,” Journal of Accounting Research 18 (Supplement), 184–220.
Banker, R. D., and S. M. Datar. (1989) “Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation,” Journal Accounting Research 27, 21–39.
Christensen, P. O., and H. Frimor. (1998) “Multi-period Agencies with and without Banking,” Working Paper, Odense University.
Feltham, G. A., and P. O. Christensen. (1988) “Firm-Specific Information and Efficient Resource Allocation,” Contemporary Accounting Research 5, 133–169.
Gjesdal, F. (1981) “Accounting for Stewardship,” Journal of Accounting Research 19, 208–231.
Gjesdal, F. (1982) “Information and Incentives: The Agency Information Problem,” Review of Economic Studies 49, 373–390.
Grossman, S. J., and O. D. Hart. (1983) “An Analysis of the Principal-Agent Problem,” Econometrica 51, 7–45.
Holmström, B. (1979) “Moral Hazard and Observability,” Bell Journal of Economics 10, 74–91.
Holmström, B. (1982) “Moral Hazard in Teams,” Bell Journal of Economics 13, 324–340.
Jewitt, I. (1988) “Justifying the First-Order Approach to Principal-Agent Problems,” Econometrica 56, 1177–1190.
Kim, S. K. (1995) “Efficiency of an Information System in an Agency Model,” Econometrica 63, 89–102.
Kim, S. K., and Y. S. Suh. (1991) “Ranking Accounting Information Systems for Management Control,” Journal of Accounting Research 29, 386–396.
Kim, S. K., and Y. S. Suh. (1992) “Conditional Monitoring Under Moral Hazard,” Management Science 38, 1106–1120.
Lambert, R. (1985) “Variance Investigation in Agency Settings,” Journal of Accounting Research 23, 633–647.
Rothschild, M., and J. E. Stiglitz. (1970) “Increasing Risk I: A Definition,” Journal of Economic Theory 2, 225–243.
Sinclair-Desgagne, B. (1994) “The First-Order Approach to Multi-Signal Principal-Agent Problems,” Econometrica 62, 459–466.
Young, R. A. (1986) “A Note on ‘Economically Optimal Performance Evaluation and Control Systems’: The Optimality of Two-Tailed Investigations,” Journal of Accounting Research 24, 231–240.
Rights and permissions
Copyright information
© 2005 Springer Science+Business Media, Inc.
About this chapter
Cite this chapter
(2005). Ex Post Performance Measures. In: Economics of Accounting. Springer Series in Accounting Scholarship, vol 2. Springer, Boston, MA. https://doi.org/10.1007/0-387-26599-6_3
Download citation
DOI: https://doi.org/10.1007/0-387-26599-6_3
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-387-26597-1
Online ISBN: 978-0-387-26599-5
eBook Packages: Business and EconomicsBusiness and Management (R0)
