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Volumn 12, Issue 4, 2005, Pages 207-211

On the optimality of linear contracts to induce goal-congruent investment behaviour

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Indexed keywords


EID: 16644367340     PISSN: 13504851     EISSN: None     Source Type: Journal    
DOI: 10.1080/1350485042000329095     Document Type: Article
Times cited : (4)

References (8)
  • 1
    • 84891442947 scopus 로고    scopus 로고
    • Accrual accounting for performance evaluation: A synthesis of recent proposals
    • Working Paper
    • Dutta, S. and Reichelstein, S. (2004) Accrual accounting for performance evaluation: a synthesis of recent proposals, Working Paper.
    • (2004)
    • Dutta, S.1    Reichelstein, S.2
  • 2
    • 84984207803 scopus 로고
    • Valuation and clean surplus accounting for operating and financial activities
    • Spring
    • Feltham, G. and Ohlson, J. (1995) Valuation and clean surplus accounting for operating and financial activities, Spring, Contemporary Accounting Research, 689-731.
    • (1995) Contemporary Accounting Research , pp. 689-731
    • Feltham, G.1    Ohlson, J.2
  • 3
    • 0142001543 scopus 로고    scopus 로고
    • Good and bad news for the implementation of shareholder-value concepts in decentralized organizations
    • Pfeiffer, Th. (2000) Good and bad news for the implementation of shareholder-value concepts in decentralized organizations, Schmalenbach Business Review, 68-90.
    • (2000) Schmalenbach Business Review , pp. 68-90
    • Pfeiffer, Th.1
  • 4
    • 0000673228 scopus 로고
    • Annual survey of economic theory: The theory of depreciation
    • Preinreich, G. (1938) Annual survey of economic theory: the theory of depreciation, 6, Econometrica, 219-41.
    • (1938) Econometrica , vol.6 , pp. 219-241
    • Preinreich, G.1
  • 5
    • 0001185343 scopus 로고    scopus 로고
    • Investment decisions and managerial performance evaluation
    • Reichelstein, S. (1997) Investment decisions and managerial performance evaluation, Review of Accounting Studies, 2, 157-80.
    • (1997) Review of Accounting Studies , vol.2 , pp. 157-180
    • Reichelstein, S.1
  • 6
    • 0034258515 scopus 로고    scopus 로고
    • Providing managerial incentives: Cash flows versus accrual accounting
    • Reichelstein, S. (2000) Providing managerial incentives: cash flows versus accrual accounting, Journal of Accounting Research, 38 243-70.
    • (2000) Journal of Accounting Research , vol.38 , pp. 243-270
    • Reichelstein, S.1
  • 7
    • 0001764317 scopus 로고    scopus 로고
    • Intertemporal cost allocation and managerial investment incentives: A theory explaining the use of economic value added as a performance measure
    • Rogerson, W. P. (1997) Intertemporal cost allocation and managerial investment incentives: a theory explaining the use of economic value added as a performance measure, Journal of Political Economy, 770-95.
    • (1997) Journal of Political Economy , pp. 770-795
    • Rogerson, W.P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.