Performance Evaluation
著者
書誌事項
Performance Evaluation
（Springer series in accounting scholarship, . Economics of accounting ; v. 2）
Springer, c2008
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.
目次
Foreword to Volume I.- Preface to Volume I.- Preface to Volume II.- Introduction to Performance Evaluation.- Optimal Contracts.- Ex Post Performance Measures.- Linear Contracts.- Multiple Tasks and Multiple Performance Measures.- Stock Prices and Accounting Numbers as Performance Measures.- Post-contract, Pre-decision Information.- Pre-contract Information - Uninformed Principal Moves First.- Intra-period Contract Renegotiation.- Multi-period Contracts with Full Commitment and Independent Periods.- Timing and Correlation of Reports in a Multi-period LEN Model.- Full Commitment Contacts with Interdependent Periods.- Inter-period Contract Renegotiation.- Contracting with Multiple Productive Agents.- Contracting with a Productive Agent and a Monitor.- References.- Author Index.- Subject Index.
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