-
2
-
-
0033433344
-
Negotiated transfer pricing and divisional versus firm-wide performance evaluation
-
R. M. Anctil & S. Dutta (1999). 'Negotiated Transfer Pricing and Divisional versus Firm-Wide Performance Evaluation'. The Accounting Review 74(1):87-104.
-
(1999)
The Accounting Review
, vol.74
, Issue.1
, pp. 87-104
-
-
Anctil, R.M.1
Dutta, S.2
-
4
-
-
0013342860
-
Selection from many investments with managerial private information
-
R. Antle, et al. (1999). 'Selection from Many Investments with Managerial Private Information'. Contemporary Accounting Research 16(3):397-418.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.3
, pp. 397-418
-
-
Antle, R.1
-
6
-
-
0000690752
-
Information systems, incentives and the timing of investments
-
R. Antle, et al. (2001). 'Information Systems, Incentives and the Timing of Investments'. Journal of Accounting and Public Policy 20:267-294.
-
(2001)
Journal of Accounting and Public Policy
, vol.20
, pp. 267-294
-
-
Antle, R.1
-
7
-
-
0003367892
-
Capital rationing and organizational slack in capital budgeting
-
R. Antle & G. D. Eppen (1985). 'Capital Rationing and Organizational Slack in Capital Budgeting'. Management Science 31(2):163-174.
-
(1985)
Management Science
, vol.31
, Issue.2
, pp. 163-174
-
-
Antle, R.1
Eppen, G.D.2
-
8
-
-
0002564019
-
Resource rationing and organizational slack in a two-period model
-
R. Antle & J. Fellingham (1990). 'Resource Rationing and Organizational Slack in a Two-Period Model'. Journal of Accounting Research 28(1):1-24.
-
(1990)
Journal of Accounting Research
, vol.28
, Issue.1
, pp. 1-24
-
-
Antle, R.1
Fellingham, J.2
-
9
-
-
21344462439
-
Information rents and preferences among information systems in a model of resource allocation
-
R. Antle & J. Fellingham (1995). 'Information Rents and Preferences among Information Systems in a Model of Resource Allocation'. Journal of Accounting Research 33:41-58.
-
(1995)
Journal of Accounting Research
, vol.33
, pp. 41-58
-
-
Antle, R.1
Fellingham, J.2
-
10
-
-
0011314728
-
Models of capital investments with private information and incentives: A selective review
-
R. Antle & J. Fellingham (1997). 'Models of capital investments with private information and incentives: A selective review'. Journal of Business Finance & Accounting 24(7):887-908.
-
(1997)
Journal of Business Finance & Accounting
, vol.24
, Issue.7
, pp. 887-908
-
-
Antle, R.1
Fellingham, J.2
-
11
-
-
0002982288
-
The economics of agency
-
J. W. Pratt & R. J. Zeckhauser eds., Harvard Business School Press, Boston
-
K. J. Arrow (1985). 'The Economics of Agency'. In J. W. Pratt & R. J. Zeckhauser (eds.), Principals and Agents: The Structure of Business, pp. 37-51. Harvard Business School Press, Boston.
-
(1985)
Principals and Agents: The Structure of Business
, pp. 37-51
-
-
Arrow, K.J.1
-
13
-
-
0035731607
-
Option value to waiting created by a control problem
-
A. Arya & J. Glover (2001). 'Option Value to Waiting Created by a Control Problem'. Journal of Accounting Research 39(3):405-415.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.3
, pp. 405-415
-
-
Arya, A.1
Glover, J.2
-
16
-
-
0000147433
-
Agency research in managerial accounting: A second look
-
S. Baiman (1990). 'Agency Research in Managerial Accounting: A Second Look'. Accounting, Organizations, and Society 15(4):341-371.
-
(1990)
Accounting, Organizations, and Society
, vol.15
, Issue.4
, pp. 341-371
-
-
Baiman, S.1
-
17
-
-
21344455041
-
Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights
-
S. Baiman & M. V. Rajan (1995). 'Centralization, Delegation, and Shared Responsibility in the Assignment of Capital Investment Decision Rights'. Journal of Accounting Research 33:135-164.
-
(1995)
Journal of Accounting Research
, vol.33
, pp. 135-164
-
-
Baiman, S.1
Rajan, M.V.2
-
22
-
-
0002241294
-
Sensitivity, precision, and linear aggregation of signals for performance evaluation
-
R. D. Banker & S. M. Datar (1989). 'Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation'. Journal of Accounting Research 27(1):21-39.
-
(1989)
Journal of Accounting Research
, vol.27
, Issue.1
, pp. 21-39
-
-
Banker, R.D.1
Datar, S.M.2
-
24
-
-
0000713363
-
Capital budgeting and compensation with asymmetric information and moral hazard
-
A. E. Bernardo, et al. (2001). 'Capital budgeting and compensation with asymmetric information and moral hazard'. Journal of Financial Economics 61(3):311-344.
-
(2001)
Journal of Financial Economics
, vol.61
, Issue.3
, pp. 311-344
-
-
Bernardo, A.E.1
-
25
-
-
11844294585
-
A self-enforced dynamic contract for processing of natural resources
-
M. J. Brennan & L. Trigeorgis eds., New York, Oxford
-
P. Bjerksund & G. Stensland (2000). 'A Self-Enforced Dynamic Contract for Processing of Natural Resources'. In M. J. Brennan & L. Trigeorgis (eds.), Project Flexibility, Agency, and Competition, pp. 109-127. New York, Oxford.
-
(2000)
Project Flexibility, Agency, and Competition
, pp. 109-127
-
-
Bjerksund, P.1
Stensland, G.2
-
26
-
-
85015692260
-
The pricing of options and corporate liabilities
-
F. Black & M. Scholes (1973). 'The Pricing of Options and Corporate Liabilities'. Journal of Political Economy 81:637-654.
-
(1973)
Journal of Political Economy
, vol.81
, pp. 637-654
-
-
Black, F.1
Scholes, M.2
-
28
-
-
63149103082
-
Real options. Development and new contributions
-
M. J. Brennan & L. Trigeorgis eds., Oxford University Press, New York, Oxford
-
M. J. Brennan & L. Trigeorgis (2000). 'Real Options. Development and New Contributions'. In M. J. Brennan & L. Trigeorgis (eds.), Project Flexibility, Agency, and Competition, pp. 1-10. Oxford University Press, New York, Oxford.
-
(2000)
Project Flexibility, Agency, and Competition
, pp. 1-10
-
-
Brennan, M.J.1
Trigeorgis, L.2
-
33
-
-
0003377408
-
Private pre-decision information, performance measure congruity, and the value of delegation
-
R. M. Bushman, et al. (2000). 'Private Pre-Decision Information, Performance Measure Congruity, and the Value of Delegation'. Contemporary Accounting Research 17:561-587.
-
(2000)
Contemporary Accounting Research
, vol.17
, pp. 561-587
-
-
Bushman, R.M.1
-
34
-
-
34248198765
-
Zur Ermittlung der Kapitalkosten als Bestandteil regulierter Entgelte für Telekommunikationsdienstleistungen
-
W. Busse Von Colbe (2002). 'Zur Ermittlung der Kapitalkosten als Bestandteil regulierter Entgelte für Telekommunikationsdienstleistungen'. zfbf-Sonderheft 48:1-25.
-
(2002)
Zfbf-Sonderheft
, vol.48
, pp. 1-25
-
-
Busse Von Colbe, W.1
-
36
-
-
84977731487
-
The valuation of sequential exchange opportunities
-
P. Carr (1988). 'The Valuation of Sequential Exchange Opportunities'. The Journal of Finance 43(5):1235-1256.
-
(1988)
The Journal of Finance
, vol.43
, Issue.5
, pp. 1235-1256
-
-
Carr, P.1
-
37
-
-
0043180504
-
Dynamic incentives and responsibility accounting: A comment
-
P. O. Christensen, et al. (2003). 'Dynamic incentives and responsibility accounting: a comment'. Journal of Accounting and Economics 35(3):423-436.
-
(2003)
Journal of Accounting and Economics
, vol.35
, Issue.3
, pp. 423-436
-
-
Christensen, P.O.1
-
38
-
-
0036003631
-
"Cost of capital" in residual income for performance evaluation
-
P. O. Christensen, et al. (2002). '"Cost of capital" in residual income for performance evaluation'. The Accounting Review 77(1):1-23.
-
(2002)
The Accounting Review
, vol.77
, Issue.1
, pp. 1-23
-
-
Christensen, P.O.1
-
46
-
-
0042631439
-
Short-term economic incentives in new product development
-
A. Davila (2003). 'Short-term economic incentives in new product development'. Research Policy 32:1397-1420.
-
(2003)
Research Policy
, vol.32
, pp. 1397-1420
-
-
Davila, A.1
-
49
-
-
0037289528
-
Capital budgeting and managerial compensation: Incentive and retention effects
-
S. Dutta (2003). 'Capital Budgeting and Managerial Compensation: Incentive and Retention Effects'. The Accounting Review 78(1):71-93.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 71-93
-
-
Dutta, S.1
-
53
-
-
0013468261
-
Controlling investment decisions: Depreciation- and capital charges
-
S. Dutta & S. Reichelstein (2002b). 'Controlling Investment Decisions: Depreciation- and Capital Charges'. Review of Accounting Studies 7:253-281.
-
(2002)
Review of Accounting Studies
, vol.7
, pp. 253-281
-
-
Dutta, S.1
Reichelstein, S.2
-
55
-
-
80051943609
-
Price and Authority in Inter-Profit center Transactions
-
R. G. Eccles & H. C. White (1988). 'Price and Authority in Inter-Profit center Transactions'. American Journal of Sociology 94:17-51.
-
(1988)
American Journal of Sociology
, vol.94
, pp. 17-51
-
-
Eccles, R.G.1
White, H.C.2
-
56
-
-
0003031049
-
Divisional performance measurement: Residual income and the asset base
-
D. Egginton (1995). 'Divisional performance measurement: residual income and the asset base'. Management Accounting Research 6:201-222.
-
(1995)
Management Accounting Research
, vol.6
, pp. 201-222
-
-
Egginton, D.1
-
58
-
-
0023792515
-
An option pricing approach to evaluating petroleum projects
-
S. Ekern (1988). 'An Option Pricing Approach to Evaluating Petroleum Projects'. Energy Economics 10:91-99.
-
(1988)
Energy Economics
, vol.10
, pp. 91-99
-
-
Ekern, S.1
-
60
-
-
0000806744
-
Agency problems and the theory of the firm
-
E. F. Fama (1980). 'Agency Problems and the Theory of the Firm'. Journal of Political Economy 88(2):288-307.
-
(1980)
Journal of Political Economy
, vol.88
, Issue.2
, pp. 288-307
-
-
Fama, E.F.1
-
61
-
-
0000172445
-
Separation of ownership and control
-
E. F. Fama & M. C. Jensen (1983). 'Separation of Ownership and Control'. Journal od Law & Economics 26(2):301-325.
-
(1983)
Journal Od Law & Economics
, vol.26
, Issue.2
, pp. 301-325
-
-
Fama, E.F.1
Jensen, M.C.2
-
62
-
-
0011653474
-
The value of self-reported costs in repeated investment decisions
-
J. C. Fellingham & R. A. Young (1990). 'The Value of Self-Reported Costs in Repeated Investment Decisions'. The Accounting Review 65(4):837-856.
-
(1990)
The Accounting Review
, vol.65
, Issue.4
, pp. 837-856
-
-
Fellingham, J.C.1
Young, R.A.2
-
63
-
-
84984207803
-
Valuation and clean surplus accounting for operating and financial activities
-
G. A. Feltham & J. A. Ohlson (1995). 'Valuation and Clean Surplus Accounting for Operating and Financial Activities'. Contemporary Accounting Research 11(2):689-731.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 689-731
-
-
Feltham, G.A.1
Ohlson, J.A.2
-
64
-
-
0011648033
-
Performance measure congruity and diversity in multi-task principal/agent relations
-
G. A. Feltham & J. Xie (1994). 'Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations'. The Accounting Review 69(3):429-453.
-
(1994)
The Accounting Review
, vol.69
, Issue.3
, pp. 429-453
-
-
Feltham, G.A.1
Xie, J.2
-
65
-
-
4043169605
-
Capital budgeting: A key management challenge
-
E. J. Ferreira & L. Brooks (1988). 'Capital Budgeting: A Key Management Challenge'. Business 38:22-29.
-
(1988)
Business
, vol.38
, pp. 22-29
-
-
Ferreira, E.J.1
Brooks, L.2
-
67
-
-
0002747316
-
Capital budgeting practices
-
J. M. Fremgen (1973). 'Capital Budgeting Practices'. Management Accounting 54(11):19-25.
-
(1973)
Management Accounting
, vol.54
, Issue.11
, pp. 19-25
-
-
Fremgen, J.M.1
-
69
-
-
84891439112
-
Der Realoptionsansatz zur Bewertung von Investitionen und Akquisitionen
-
G. Friedl (2002a). 'Der Realoptionsansatz zur Bewertung von Investitionen und Akquisitionen'. M&A Review (2): 93-81.
-
(2002)
M&A Review
, Issue.2
, pp. 93-81
-
-
Friedl, G.1
-
70
-
-
33745857475
-
Sequential investment and time to build
-
G. Friedl (2002b). 'Sequential Investment and Time To Build'. Schmalenbach Business Review 54(1):58-79.
-
(2002)
Schmalenbach Business Review
, vol.54
, Issue.1
, pp. 58-79
-
-
Friedl, G.1
-
71
-
-
0004260007
-
-
MIT Press, Cambridge, Massachusetts, London, England
-
D. Fudenberg & J. Tirole (1992). Game Theory. The MIT Press, Cambridge, Massachusetts, London, England.
-
(1992)
Game Theory
-
-
Fudenberg, D.1
Tirole, J.2
-
72
-
-
0000190785
-
Incentives in organizations
-
R. Gibbons (1998). 'Incentives in Organizations'. Journal of Economic Perspectives 12(4):115-132.
-
(1998)
Journal of Economic Perspectives
, vol.12
, Issue.4
, pp. 115-132
-
-
Gibbons, R.1
-
73
-
-
0348118676
-
Investitionssteuerung, Motivation und Periodenerfolgsrechnung bei ungleichen Zeitpräferenzen
-
R. M. Gillenkirch & M. M. Schabel (2001). 'Investitionssteuerung, Motivation und Periodenerfolgsrechnung bei ungleichen Zeitpräferenzen'. zfbf 53(3):216-245.
-
(2001)
Zfbf
, vol.53
, Issue.3
, pp. 216-245
-
-
Gillenkirch, R.M.1
Schabel, M.M.2
-
74
-
-
0012599239
-
A survey of capital budgeting techniques used by major U. S. firms
-
L. J. Gitman & J. R. Forrester Jr. (1977). 'A Survey of Capital Budgeting Techniques Used by Major U. S. Firms'. Financial Management 6(3):66-71.
-
(1977)
Financial Management
, vol.6
, Issue.3
, pp. 66-71
-
-
Gitman, L.J.1
Forrester Jr., J.R.2
-
75
-
-
84993008976
-
A possible economic rationale for straight-line depreciation
-
C. D. Green, et al. (2002). 'A Possible Economic Rationale for Straight-Line Depreciation'. Abacus 38(1):91-120.
-
(2002)
Abacus
, vol.38
, Issue.1
, pp. 91-120
-
-
Green, C.D.1
-
76
-
-
0039925951
-
The strategic exercise of options: Development cascades and overbuilding in real estate markets
-
S. R. Grenadier (1996). 'The Strategic Exercise of Options: Development Cascades and Overbuilding in Real Estate Markets'. The Journal of Finance 51(5):1653-1679.
-
(1996)
The Journal of Finance
, vol.51
, Issue.5
, pp. 1653-1679
-
-
Grenadier, S.R.1
-
78
-
-
0000638668
-
An analysis of the principal-agent problem
-
S. Grossman & O. Hart (1983). 'An Analysis of the Principal-Agent Problem'. Econometrica 51:7-45.
-
(1983)
Econometrica
, vol.51
, pp. 7-45
-
-
Grossman, S.1
Hart, O.2
-
79
-
-
0001314984
-
Incentives in teams
-
T. M. Groves (1973). 'Incentives in Teams'. Econometrica pp. 617-631.
-
(1973)
Econometrica
, pp. 617-631
-
-
Groves, T.M.1
-
80
-
-
0001384213
-
Incentives in a divisionalized firm
-
T. M. Groves & M. Loeb (1979). 'Incentives in a Divisionalized Firm'. Management Science 25(3):221-230.
-
(1979)
Management Science
, vol.25
, Issue.3
, pp. 221-230
-
-
Groves, T.M.1
Loeb, M.2
-
81
-
-
0041910142
-
Strategic transfer pricing, absorption costing, and observability
-
R. F. Göx (2000). 'Strategic Transfer Pricing, Absorption Costing, and Observability'. Management Accounting Research 11(3):327-348.
-
(2000)
Management Accounting Research
, vol.11
, Issue.3
, pp. 327-348
-
-
Göx, R.F.1
-
82
-
-
27744433172
-
Erfolgsorientierte performancemasse
-
H.-U. Küpper & A. Wagenhofer eds., Schäffer-Poeschel, Stuttgart, 4 edn
-
D. Hachmeister (2002). 'Erfolgsorientierte PerformancemaSSe'. In H.-U. Küpper & A. Wagenhofer (eds.), Handwörterbuch Unternehmensrechnung und Controlling, pp. 1385-1395. Schäffer-Poeschel, Stuttgart, 4 edn.
-
(2002)
Handwörterbuch Unternehmensrechnung und Controlling
, pp. 1385-1395
-
-
Hachmeister, D.1
-
84
-
-
0001066590
-
Asymmetric information, incentives, and intrafirm resource allocation
-
M. Harris, et al. (1982). 'Asymmetric Information, Incentives, and Intrafirm Resource Allocation'. Management Science 28(6):604-620.
-
(1982)
Management Science
, vol.28
, Issue.6
, pp. 604-620
-
-
Harris, M.1
-
85
-
-
0039120675
-
The capital budeting process: Incentives and information
-
M. Harris & A. Raviv (1996). 'The Capital Budeting Process: Incentives and Information'. The Journal of Finance 51(4):1139-1174.
-
(1996)
The Journal of Finance
, vol.51
, Issue.4
, pp. 1139-1174
-
-
Harris, M.1
Raviv, A.2
-
87
-
-
0002253002
-
Resource allocation under asymmetric information
-
M. Harris & R. M. Townsend (1981). 'Resource Allocation under Asymmetric Information'. Econometrica 49(1):33-64.
-
(1981)
Econometrica
, vol.49
, Issue.1
, pp. 33-64
-
-
Harris, M.1
Townsend, R.M.2
-
89
-
-
0000585411
-
The theory of contracts
-
T. Bewley ed., Cambridge University Press, Cambridge
-
O. Hart & B. Holmström (1987). 'The Theory of Contracts'. In T. Bewley (ed.), Advances in Economic Theory, pp. 37-51. Cambridge University Press, Cambridge.
-
(1987)
Advances in Economic Theory
, pp. 37-51
-
-
Hart, O.1
Holmström, B.2
-
90
-
-
0346758407
-
Investitionsrechnung und Periodenerfolgsmessung
-
W. Delfmann ed., Wiesbaden
-
H. Hax (1989). 'Investitionsrechnung und Periodenerfolgsmessung'. In W. Delfmann (ed.), der Integrationsgedanke in der Betriebswirtschaftslehre, pp. 154-170. Wiesbaden.
-
(1989)
Der Integrationsgedanke in der Betriebswirtschaftslehre
, pp. 154-170
-
-
Hax, H.1
-
91
-
-
0010000480
-
Flexible Planung - Verfahrensregeln und Entscheidungsmodelle für die Planung bei UngewiSSheit
-
H. Hax & H. Laux (1972). 'Flexible Planung - Verfahrensregeln und Entscheidungsmodelle für die Planung bei UngewiSSheit'. zfbf 24:318-340.
-
(1972)
Zfbf
, vol.24
, pp. 318-340
-
-
Hax, H.1
Laux, H.2
-
95
-
-
0000139691
-
Moral hazard and observability
-
B. Holmström (1979). 'Moral Hazard and Observability'. Bell Journal of Economics 10:74-91.
-
(1979)
Bell Journal of Economics
, vol.10
, pp. 74-91
-
-
Holmström, B.1
-
96
-
-
0000871877
-
Aggregation and linearity in the provision of intertemporal incentives
-
B. Holmström & P. Milgrom (1987). 'Aggregation and Linearity in the Provision of Intertemporal Incentives'. Econometrica 55(2):303-328.
-
(1987)
Econometrica
, vol.55
, Issue.2
, pp. 303-328
-
-
Holmström, B.1
Milgrom, P.2
-
97
-
-
0040404193
-
Managerial incentives, investment and aggregate implications: Scale effects
-
B. Holmström & L. Weiss (1985). 'Managerial Incentives, Investment and Aggregate Implications: Scale Effects'. Review of Economic Studies pp. 403-425.
-
(1985)
Review of Economic Studies
, pp. 403-425
-
-
Holmström, B.1
Weiss, L.2
-
102
-
-
0009906241
-
Optimal time to invest when the price processes are geometric Brownian motions
-
Y. Hu & O. Bernt (1998). 'Optimal time to invest when the price processes are geometric Brownian motions'. Finance and Stochastics 2(3):295-310.
-
(1998)
Finance and Stochastics
, vol.2
, Issue.3
, pp. 295-310
-
-
Hu, Y.1
Bernt, O.2
-
104
-
-
0003145343
-
Waiting to invest: Investment and uncertainty
-
J. E. Ingersoll Jr. & S. Ross (1992). 'Waiting to Invest: Investment and Uncertainty'. Journal of Business 65(1):2-29.
-
(1992)
Journal of Business
, vol.65
, Issue.1
, pp. 2-29
-
-
Ingersoll Jr., J.E.1
Ross, S.2
-
105
-
-
0141694718
-
Corporate budgeting is broken: Let's fix it
-
M. C. Jensen (2001). 'Corporate Budgeting is Broken: Let's Fix It'. Harvard Business Review pp. 94-101.
-
(2001)
Harvard Business Review
, pp. 94-101
-
-
Jensen, M.C.1
-
106
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency costs and ownership structure
-
M. C. Jensen & W. H. Meckling (1976). 'Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure'. Journal of Financial Economics 3:305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
107
-
-
0000777416
-
Justifying the first-order approach to principal-agent problems
-
I. Jewitt (1988). 'Justifying the First-Order Approach to Principal-Agent Problems'. Econometrica 56:1177-1190.
-
(1988)
Econometrica
, vol.56
, pp. 1177-1190
-
-
Jewitt, I.1
-
108
-
-
0742295295
-
Die Prinzipal-Agenten-Theorie im Unternehmenskontext
-
P.-J. Jost ed., Schäffer-Poeschel, Stuttgart
-
P.-J. Jost (2001a). 'Die Prinzipal-Agenten-Theorie im Unternehmenskontext'. In P.-J. Jost (ed.), Die Prinzipal-Agenten-Theorie in der Betriebswirtschaftslehre, pp. 11-43. Schäffer-Poeschel, Stuttgart.
-
(2001)
Die Prinzipal-agenten-theorie in der Betriebswirtschaftslehre
, pp. 11-43
-
-
Jost, P.-J.1
-
110
-
-
0000135893
-
Today's options for tomorrow's growth
-
C. W. Kester (1984). 'Today's Options for Tomorrow's Growth'. Harvard Business Review 62:153-160.
-
(1984)
Harvard Business Review
, vol.62
, pp. 153-160
-
-
Kester, C.W.1
-
111
-
-
0000205922
-
Turning growth options into real assets
-
R. Aggarwal ed., Englewood Cliffs
-
C. W. Kester (1993). 'Turning Growth Options Into Real Assets'. In R. Aggarwal (ed.), Capital Budgeting Under Uncertainty, pp. 187-207. Englewood Cliffs.
-
(1993)
Capital Budgeting Under Uncertainty
, pp. 187-207
-
-
Kester, C.W.1
-
112
-
-
84891418771
-
Capital allocation - Hurdle rates, budgets, or both?
-
W. C. Kester & R. A. Taggart Jr. (1989). 'Capital Allocation - Hurdle Rates, Budgets, or Both?'. MIT Sloan Management Review 30(3):83-90.
-
(1989)
MIT Sloan Management Review
, vol.30
, Issue.3
, pp. 83-90
-
-
Kester, W.C.1
Taggart Jr., R.A.2
-
113
-
-
0001199322
-
Participation, slack, and budget based performance evaluation
-
A. J. Kirby, et al. (1991). 'Participation, Slack, and Budget Based Performance Evaluation'. Journal of Accounting Research 29(1):109-128.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.1
, pp. 109-128
-
-
Kirby, A.J.1
-
114
-
-
37849188922
-
Marktwertorientierung - neue und realisierbare Ausrichtung für die interne Unternehmensrechnung?
-
H.-U. Küpper (1998). 'Marktwertorientierung - neue und realisierbare Ausrichtung für die interne Unternehmensrechnung?'. Betriebswirtschaftliche Forschung und Praxis (5): 517-539.
-
(1998)
Betriebswirtschaftliche Forschung und Praxis
, Issue.5
, pp. 517-539
-
-
Küpper, H.-U.1
-
116
-
-
79960156407
-
Kostenorientierte Preisbestimmung für regulierte Märkte - Analyse eines Beispiels der Bedeutung betriebswirtschaftlicher Begriffe und Konzepte
-
H.-U. Küpper (2002). 'Kostenorientierte Preisbestimmung für regulierte Märkte - Analyse eines Beispiels der Bedeutung betriebswirtschaftlicher Begriffe und Konzepte'. zfbf-Sonderheft 48:27-55.
-
(2002)
Zfbf-sonderheft
, vol.48
, pp. 27-55
-
-
Küpper, H.-U.1
-
117
-
-
0347304986
-
The interaction between norms and economic incentives: Intrinsic motivation and extrinsic incentives
-
D. M. Kreps (1997). 'The Interaction Between Norms and Economic Incentives: Intrinsic Motivation and Extrinsic Incentives'. American Economic Review, Papers and Proceedings 87:359-364.
-
(1997)
American Economic Review, Papers and Proceedings
, vol.87
, pp. 359-364
-
-
Kreps, D.M.1
-
120
-
-
0000517047
-
The dynamics of incentive contracts
-
J.-J. Laffont & J. Tirole (1988). 'The Dynamics of Incentive Contracts'. Econometrica 56(5):1153-1175.
-
(1988)
Econometrica
, vol.56
, Issue.5
, pp. 1153-1175
-
-
Laffont, J.-J.1
Tirole, J.2
-
122
-
-
0001839733
-
Executive effort and selection of risky projects
-
R. A. Lambert (1986). 'Executive Effort and Selection of Risky Projects'. The Rand Journal of Economics 17(1):77-88.
-
(1986)
The Rand Journal of Economics
, vol.17
, Issue.1
, pp. 77-88
-
-
Lambert, R.A.1
-
124
-
-
0035621418
-
Limited liability and incentive contracting with multiple projects
-
C. Laux (2001). 'Limited Liability and Incentive Contracting with Multiple Projects'. Rand Journal of Economics 32(3):514-526.
-
(2001)
Rand Journal of Economics
, vol.32
, Issue.3
, pp. 514-526
-
-
Laux, C.1
-
128
-
-
0001461221
-
Investitionsrechnungen auf der Grundlage von Ausgaben oder Kosten
-
W. Lücke (1955). 'Investitionsrechnungen auf der Grundlage von Ausgaben oder Kosten'. zfbf 7:310-324.
-
(1955)
Zfbf
, vol.7
, pp. 310-324
-
-
Lücke, W.1
-
129
-
-
0000899487
-
Three problems in capital rationing
-
J. Lorie & L. Savage (1955). 'Three Problems in Capital Rationing'. Journal of Business pp. 228-39.
-
(1955)
Journal of Business
, pp. 228-239
-
-
Lorie, J.1
Savage, L.2
-
130
-
-
0004281114
-
-
Oxford University Press, New York, Oxford
-
D. G. Luenberger (1998). Investment Science. Oxford University Press, New York, Oxford.
-
(1998)
Investment Science
-
-
Luenberger, D.G.1
-
131
-
-
0002315166
-
How to use decision trees in capital investment
-
J. F. Magee (1964). 'How to Use Decision Trees in Capital Investment'. Harvard Business Review 42:79-96.
-
(1964)
Harvard Business Review
, vol.42
, pp. 79-96
-
-
Magee, J.F.1
-
132
-
-
84977359121
-
The value of an option to exchange one asset for another
-
W. Margrabe (1978). 'The Value of an Option to Exchange One Asset for Another'. The Journal of Finance 33:177-186.
-
(1978)
The Journal of Finance
, vol.33
, pp. 177-186
-
-
Margrabe, W.1
-
139
-
-
17944372415
-
The theory of moral hazard and unobservable behaviour: Part I
-
J. Mirrlees (1999). 'The Theory of Moral Hazard and Unobservable Behaviour: Part I'. Review of Economic Studies 66:3-21.
-
(1999)
Review of Economic Studies
, vol.66
, pp. 3-21
-
-
Mirrlees, J.1
-
141
-
-
49449125071
-
Determinants of corporate borrowing
-
S. Myers (1977). 'Determinants of Corporate Borrowing'. Journal of Financial Economics 5:147-175.
-
(1977)
Journal of Financial Economics
, vol.5
, pp. 147-175
-
-
Myers, S.1
-
142
-
-
0002970608
-
Incentive compatibility and the bargaining problem
-
R. B. Myerson (1979). 'Incentive Compatibility and the Bargaining Problem'. Econometrica 47(1):61-73.
-
(1979)
Econometrica
, vol.47
, Issue.1
, pp. 61-73
-
-
Myerson, R.B.1
-
143
-
-
0001655392
-
Staged financing: An agency perspective
-
D. V. Neher (1999). 'Staged Financing: An Agency Perspective'. Review of Economic Studies 66:255-274.
-
(1999)
Review of Economic Studies
, vol.66
, pp. 255-274
-
-
Neher, D.V.1
-
144
-
-
84891443054
-
Motivation
-
E. Grochla ed., C. E. Poeschel, Stuttgart, 2 edn
-
O. Neuberger (1980). 'Motivation'. In E. Grochla (ed.), Handwörterbuch der Organisation, pp. 1356-1365. C. E. Poeschel, Stuttgart, 2 edn.
-
(1980)
Handwörterbuch der Organisation
, pp. 1356-1365
-
-
Neuberger, O.1
-
145
-
-
0032325778
-
Wall street's contribution to management accounting: The stern stewart eva financial management system
-
J. O'Hanlon & K. Peasnell (1998). 'Wall Street's contribution to management accounting: the Stern Stewart EVA financial management system'. Management Accounting Research 9:421-444.
-
(1998)
Management Accounting Research
, vol.9
, pp. 421-444
-
-
O'Hanlon, J.1
Peasnell, K.2
-
146
-
-
84984180909
-
Earnings, book values, and dividends in equity valuation
-
J. A. Ohlson (1995). 'Earnings, Book Values, and Dividends in Equity Valuation'. Contemporary Accounting Research 11(2):661-687.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 661-687
-
-
Ohlson, J.A.1
-
148
-
-
84959850844
-
Option valuation of claims on real assets: The case of offshore petroleum leases
-
J. L. Paddock, et al. (1988). 'Option Valuation of Claims on Real Assets: The Case of Offshore Petroleum Leases'. The Quarterly Journal of Economics 103:479-508.
-
(1988)
The Quarterly Journal of Economics
, vol.103
, pp. 479-508
-
-
Paddock, J.L.1
-
150
-
-
0345738914
-
Wertorientierte Entlohnungssysteme für Führungskräfte - Anforderungen und empirische Evidenz
-
B. Pellens ed., Stuttgart
-
B. Pellens, et al. (1998). 'Wertorientierte Entlohnungssysteme für Führungskräfte - Anforderungen und empirische Evidenz'. In B. Pellens (ed.), Unternehmenswertorientierte Entlohnungssysteme, pp. 1-28. Stuttgart.
-
(1998)
Unternehmenswertorientierte Entlohnungssysteme
, pp. 1-28
-
-
Pellens, B.1
-
151
-
-
84915118567
-
The capital expenditure decision-making process of large corporations
-
J. W. Petty, et al. (1975). 'The Capital Expenditure Decision-Making Process of Large Corporations'. The Engineering Economist pp. 159-172.
-
(1975)
The Engineering Economist
, pp. 159-172
-
-
Petty, J.W.1
-
152
-
-
36148964272
-
Wertorientierte Unternehmenssteuerung, Investitionsentscheidungen und Anreizprobleme
-
D. Pfaff (1998). 'Wertorientierte Unternehmenssteuerung, Investitionsentscheidungen und Anreizprobleme'. Betriebswirtschaftliche Forschung und Praxis 50(5):491-516.
-
(1998)
Betriebswirtschaftliche Forschung und Praxis
, vol.50
, Issue.5
, pp. 491-516
-
-
Pfaff, D.1
-
153
-
-
0142001543
-
Good and bad news for the implementation of shareholder-value concepts in decentralized organizations
-
T. Pfeiffer (2000). 'Good and Bad News for the Implementation of Shareholder-Value Concepts in Decentralized Organizations'. Schmalenbach Business Review 52:68-91.
-
(2000)
Schmalenbach Business Review
, vol.52
, pp. 68-91
-
-
Pfeiffer, T.1
-
154
-
-
66149115331
-
Kostenbasierte oder verhandlungsorientierte Verrechnungspreise? Weiterführende Überlegungen zur Leistungsfähigkeit der Verfahren
-
T. Pfeiffer (2002). 'Kostenbasierte oder verhandlungsorientierte Verrechnungspreise? Weiterführende Überlegungen zur Leistungsfähigkeit der Verfahren'. ZfB 72(12):1269-1291.
-
(2002)
ZfB
, vol.72
, Issue.12
, pp. 1269-1291
-
-
Pfeiffer, T.1
-
155
-
-
66149104873
-
Anreizkompatible Unternehmenssteuerung, Performancemasse und Erfolgsrechnung - Zur Vorteilhaftigkeit von Ergebnisgrössen bei unbekannten Zeitpräferenzen des Managers
-
T. Pfeiffer (2003). 'Anreizkompatible Unternehmenssteuerung, Performancemasse und Erfolgsrechnung - Zur Vorteilhaftigkeit von Ergebnisgrössen bei unbekannten Zeitpräferenzen des Managers'. Die Betriebswirtschaft 63(1):43-59.
-
(2003)
Die Betriebswirtschaft
, vol.63
, Issue.1
, pp. 43-59
-
-
Pfeiffer, T.1
-
156
-
-
0001926170
-
A CEO survey of U. S. Companies' time horizons and hurdle rates
-
J. M. Poterba & L. H. Summers (1995). 'A CEO Survey of U. S. Companies' Time Horizons and Hurdle Rates'. MIT Sloan Management Review 37(1):43-53.
-
(1995)
MIT Sloan Management Review
, vol.37
, Issue.1
, pp. 43-53
-
-
Poterba, J.M.1
Summers, L.H.2
-
157
-
-
0002424109
-
Valuation and amortization
-
G. A. D. Preinreich (1937). 'Valuation and Amortization'. The Accounting Review 12:209-226.
-
(1937)
The Accounting Review
, vol.12
, pp. 209-226
-
-
Preinreich, G.A.D.1
-
158
-
-
84891445892
-
Measuring investment center performance
-
A. Rappaport ed., Prentice Hall, Englewood Cliffs, 3 edn
-
J. S. Reece & W. R. Cool (1982). 'Measuring Investment Center Performance'. In A. Rappaport (ed.), Information for Decision Making, pp. 264-277. Prentice Hall, Englewood Cliffs, 3 edn.
-
(1982)
Information for Decision Making
, pp. 264-277
-
-
Reece, J.S.1
Cool, W.R.2
-
159
-
-
21144470300
-
Constructing incentive schemes for governement contracts: An application of agency theory
-
S. Reichelstein (1992). 'Constructing Incentive Schemes for Governement Contracts: An application of Agency Theory'. The Accounting Review 67(4):712-731.
-
(1992)
The Accounting Review
, vol.67
, Issue.4
, pp. 712-731
-
-
Reichelstein, S.1
-
160
-
-
0001185343
-
Investment decisions and managerial performance evaluation
-
S. Reichelstein (1997). 'Investment Decisions and Managerial Performance Evaluation'. Review of Accounting Studies 2:157-180.
-
(1997)
Review of Accounting Studies
, vol.2
, pp. 157-180
-
-
Reichelstein, S.1
-
161
-
-
0034258515
-
Providing managerial incentives: Cash flows versus accrual accounting
-
S. Reichelstein (2000). 'Providing managerial incentives: Cash flows versus accrual accounting'. Journal of Accounting Research 38:243-270.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 243-270
-
-
Reichelstein, S.1
-
163
-
-
0001746373
-
The first-order approach to principal-agent problems
-
W. P. Rogerson (1985). 'The First-Order Approach to Principal-Agent Problems'. Econometrica 53:1357-1367.
-
(1985)
Econometrica
, vol.53
, pp. 1357-1367
-
-
Rogerson, W.P.1
-
164
-
-
0001764317
-
Intertemporal cost allocation and managerial investment incentives: A theory explaining the use of economic value added as a performance measure
-
W. P. Rogerson (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 105(4):770-795.
-
(1997)
Journal of Political Economy
, vol.105
, Issue.4
, pp. 770-795
-
-
Rogerson, W.P.1
-
165
-
-
0001895849
-
Capital budgeting practices of twelve large manufacturers
-
M. Ross (1986). 'Capital Budgeting Practices of Twelve Large Manufacturers'. Financial Management 15(4):15-22.
-
(1986)
Financial Management
, vol.15
, Issue.4
, pp. 15-22
-
-
Ross, M.1
-
166
-
-
84891380675
-
Neuere Kapitalkostenkonzepte auf der Grundlage der Kapitalmarkttheorie
-
B. Rudolph (1986). 'Neuere Kapitalkostenkonzepte auf der Grundlage der Kapitalmarkttheorie'. zfbf 38(10):892-898.
-
(1986)
Zfbf
, vol.38
, Issue.10
, pp. 892-898
-
-
Rudolph, B.1
-
167
-
-
22544471963
-
Capital budgeting practices of the fortune 1000: How have things changed
-
P. A. Ryan & G. P. Ryan (2002). 'Capital Budgeting Practices of the Fortune 1000: How Have Things Changed'. The Journal of Business and Management 8(4):355-364.
-
(2002)
The Journal of Business and Management
, vol.8
, Issue.4
, pp. 355-364
-
-
Ryan, P.A.1
Ryan, G.P.2
-
168
-
-
0001797981
-
Limited liability contracts between principal and agent
-
D. Sappington (1983). 'Limited Liability Contracts between Principal and Agent'. Journal of Economic Theory 29:1-21.
-
(1983)
Journal of Economic Theory
, vol.29
, pp. 1-21
-
-
Sappington, D.1
-
171
-
-
0036021943
-
On the use of nonfinancial performance measures in management compensation
-
D. Sliwka (2002). 'On the Use of Nonfinancial Performance Measures in Management Compensation'. Journal of Economics and Management Strategy 11:487-511.
-
(2002)
Journal of Economics and Management Strategy
, vol.11
, pp. 487-511
-
-
Sliwka, D.1
-
172
-
-
0031521736
-
Investment analysis of offshore concessions in the netherlands
-
H. T. J. Smit (1997). 'Investment Analysis of Offshore Concessions in the Netherlands'. Financial Management 26(2):5-17.
-
(1997)
Financial Management
, vol.26
, Issue.2
, pp. 5-17
-
-
Smit, H.T.J.1
-
174
-
-
0003350614
-
Agent and principal
-
G. Bamberg & K. Spremann eds., Springer, Berlin et al
-
K. Spremann (1987). 'Agent and Principal'. In G. Bamberg & K. Spremann (eds.), Agency Theory, Information, and Incentives, pp. 3-37. Springer, Berlin et al.
-
(1987)
Agency Theory, Information, and Incentives
, pp. 3-37
-
-
Spremann, K.1
-
175
-
-
84984455261
-
A survey of multinational capital budgeting
-
M. T. Stanley & S. B. Block (1984). 'A Survey of Multinational Capital Budgeting'. Financial Review 19:36-54.
-
(1984)
Financial Review
, vol.19
, pp. 36-54
-
-
Stanley, M.T.1
Block, S.B.2
-
176
-
-
0010784441
-
Real options, (dis) investment decision-making and accounting measures of performance
-
A. W. Stark (2000). 'Real Options, (Dis) Investment Decision-Making and Accounting Measures of Performance'. Journal of Business Finance & Accounting 27(3):313-331.
-
(2000)
Journal of Business Finance & Accounting
, vol.27
, Issue.3
, pp. 313-331
-
-
Stark, A.W.1
-
179
-
-
84986532464
-
Allocating capital among a firm's divisions: Hurdle rates vs. budgets
-
R. A. Taggart Jr. (1987). 'Allocating Capital among a Firm's Divisions: Hurdle Rates vs. Budgets'. Journal of Financial Research pp. 177-189.
-
(1987)
Journal of Financial Research
, pp. 177-189
-
-
Taggart Jr., R.A.1
-
182
-
-
80051936752
-
Managemententlohnung auf Basis des Residualgewinns: Theoretische Anforderungen und praxisrelevante Konzepte
-
L. J. Velthuis (2003). 'Managemententlohnung auf Basis des Residualgewinns: Theoretische Anforderungen und praxisrelevante Konzepte'. ZfB-Ergänzungsheft (4): 111-135.
-
(2003)
ZfB-Ergänzungsheft
, Issue.4
, pp. 111-135
-
-
Velthuis, L.J.1
-
183
-
-
84891418874
-
Verrechnungspreise
-
H.-U. Küpper & A. Wagenhofer eds., Schäffer-Poeschel, Stuttgart, 4 edn
-
A. Wagenhofer (2002). 'Verrechnungspreise'. In H.-U. Küpper & A. Wagenhofer (eds.), Handwörterbuch Unternehmensrechnung und Controlling, pp. 2074-2083. Schäffer-Poeschel, Stuttgart, 4 edn.
-
(2002)
Handwörterbuch Unternehmensrechnung und Controlling
, pp. 2074-2083
-
-
Wagenhofer, A.1
-
184
-
-
0347977392
-
Accrual-based compensation, depreciation and investment decisions
-
A. Wagenhofer (2003). 'Accrual-based compensation, depreciation and investment decisions'. European Accounting Review 12(2):287-309.
-
(2003)
European Accounting Review
, vol.12
, Issue.2
, pp. 287-309
-
-
Wagenhofer, A.1
-
185
-
-
84861433568
-
Linearität und Optimalität in ökonomischen Agency-Modellen - Zur Rechtfertigung des LEN-Modells
-
A. Wagenhofer & R. Ewert (1993). 'Linearität und Optimalität in ökonomischen Agency-Modellen - Zur Rechtfertigung des LEN-Modells'. Zeitschrift für Betriebswirtschaft 63(4):373-391.
-
(1993)
Zeitschrift für Betriebswirtschaft
, vol.63
, Issue.4
, pp. 373-391
-
-
Wagenhofer, A.1
Ewert, R.2
-
187
-
-
84977338006
-
Capital Rationing: N authors in search of a plot
-
M. H. Weingartner (1977). 'Capital Rationing: n authors in search of a plot'. Journal of Finance 32:1403-1432.
-
(1977)
Journal of Finance
, vol.32
, pp. 1403-1432
-
-
Weingartner, M.H.1
-
188
-
-
84881766630
-
The new soviet incentive model
-
M. L. Weitzman (1976). 'The New Soviet Incentive Model'. Bell Journal of Economics 7(1):251-257.
-
(1976)
Bell Journal of Economics
, vol.7
, Issue.1
, pp. 251-257
-
-
Weitzman, M.L.1
-
189
-
-
24844456249
-
Investment analysis under uncertainty
-
R. B. Wilson (1969). 'Investment Analysis Under Uncertainty'. Management Science 15(12):650-664.
-
(1969)
Management Science
, vol.15
, Issue.12
, pp. 650-664
-
-
Wilson, R.B.1
-
191
-
-
0031153784
-
Moral hazard in corporate investment and the disciplinary role of voluntary capital rationing
-
G. Zhang (1997). 'Moral Hazard in Corporate Investment and the Disciplinary Role of Voluntary Capital Rationing'. Management Science 43(6):737-750.
-
(1997)
Management Science
, vol.43
, Issue.6
, pp. 737-750
-
-
Zhang, G.1
|