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Volumn 32, Issue 1-3, 2001, Pages 89-96

Discussion of "Contracting theory and accounting"

Author keywords

Agency theory; Contracting; D82; L14; M41; Managerial accounting

Indexed keywords


EID: 0041866513     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(01)00020-9     Document Type: Article
Times cited : (13)

References (8)
  • 1
    • 0002241294 scopus 로고
    • Sensitivity, precision and linear aggregation of signals for performance evaluation
    • Banker R., Datar S. Sensitivity, precision and linear aggregation of signals for performance evaluation. Journal of Accounting Research. 27(1):1989;21-39.
    • (1989) Journal of Accounting Research , vol.27 , Issue.1 , pp. 21-39
    • Banker, R.1    Datar, S.2
  • 3
    • 0011531822 scopus 로고
    • Optimal performance measurement
    • Demski J. Optimal performance measurement. Journal of Accounting Research. 10(2):1972;243-258.
    • (1972) Journal of Accounting Research , vol.10 , Issue.2 , pp. 243-258
    • Demski, J.1
  • 5
    • 0009253283 scopus 로고
    • Costly contract contingencies
    • Dye R. Costly contract contingencies. International Economic Review. 26(1):1985;223-250.
    • (1985) International Economic Review , vol.26 , Issue.1 , pp. 223-250
    • Dye, R.1
  • 6
    • 0000139691 scopus 로고
    • Moral hazard and observability
    • Holmström B. Moral hazard and observability. Bell Journal of Economics. 10(1):1979;74-91.
    • (1979) Bell Journal of Economics , vol.10 , Issue.1 , pp. 74-91
    • Holmström, B.1
  • 7
    • 0003390851 scopus 로고
    • Variable cost allocation in a principal-agent setting
    • Magee R. Variable cost allocation in a principal-agent setting. The Accounting Review. 63(1):1988;42-54.
    • (1988) The Accounting Review , vol.63 , Issue.1 , pp. 42-54
    • Magee, R.1
  • 8
    • 0000047027 scopus 로고
    • Positive accounting theory: A ten year perspective
    • Watts R., Zimmerman J. Positive accounting theory. a ten year perspective The Accounting Review. 65(1):1990;131-156.
    • (1990) The Accounting Review , vol.65 , Issue.1 , pp. 131-156
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.