Agent employment horizons and contracting demand for forward-looking performance measures

Journal of Accounting Research

Volumn 39, Issue 3, 2001, Pages 481-494

  Dikolli, Shane S ^a  

^a UNIVERSITY OF TEXAS AT AUSTIN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0035732118     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00024     Document Type: Article

References (18)

1. BANKER, R. D., AND S. M. DATAR. "Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation." Journal of Accounting Research 27, 1 (1989): 21-39.
2. BANKER, R. D.; G. POTTER; AND D. SRINIVASAN. "An Empirical Investigation of an Incentive Plan That Includes Nonfinancial Performance Measures." The Accounting Review 75, 1 (2000): 65-92.
3. BANKER, R. D., AND A. THEVARANJAN. "Goal Congruence and Evaluation of Performance Measures." Working paper, University of Texas at Dallas and Syracuse University, 2000.
4. BUSHMAN, R. M., AND R. J. INDJEJIKIAN. "Accounting Income, Stock Price, and Managerial Compensation." Journal of Accounting and Economics 16 (1993): 3-23.
5. DATAR, S. M.; S. C. KULP; AND R. A. LAMBERT. "Balancing Performance Measures." Journal of Accounting Research 39, 1 (2001): 75-92.
6. DIKOLLI, S. S. "The Economic Demand for and Consequences of Contracting on Measures of the Drivers of Future Performance." Unpublished thesis dissertation, University of Waterloo, 1998.
7. FELTHAM, G. A., AND M. WU. "Public Reports, Information Acquisition by Investors, and Management Incentives." Review of Accounting Studies 5, 2 (2000): 155-190.
8. FELTHAM, G. A., AND J. XIE. "Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations." The Accounting Review 69, 3 (1994): 429-53.
9. HAUSER, J. R.; D. I. SIMESTER; AND B. WERNERFELT. "Customer Satisfaction Incentives." Marketing Science. 13, 4 (1994): 327-50.
10. HEMMER, T. "On the Design and Choice of 'Modern' Management Accounting Measures." Journal of Management Accounting Research 8 (1996): 87-116.
11. HOLMSTROM, B. "Moral Hazard and Observability." The Bell Journal of Economics (Spring 1979): 74-91.
12. HOLMSTROM, B., AND P. MILGROM. "Aggregation and Linearity in the Provision of Inter-temporal Incentives." Econometrica 55, 2 (1987): 303-28.
13. HOLMSTROM, B., AND P. MILGROM. "Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design." Journal of Law, Economics and Organization 7 (1991): 524-52.
14. INDJEJIKlAN, R. J. "Performance Evaluation and Compensation Research: An Agency Perspective." Accounting Horizons 13, 2 (1999): 147-57.
15. KAPLAN, R. S., AND A. A. ATKINSON. Advanced Management Accounting. Englewood Cliffs, NJ: Prentice-Hall, 1998.
16. LAMBERT, R. A. "Contracting Theory and Accounting." Working paper, University of Pennsylvania, 2001.
17. MCCARTHY, F. T. "The Future of Work: Career Evolution." The Economist (January 29 2000).
18. RUCCI, A. J.; S. P. KIRN; AND R. T. QUINN. "The Employee-Customer-Profit Chain at Sears." Harvard Business Review (January-February 1998): 82-97.