Dynamic performance measurement

著者

• Dutta, Sunil

書誌事項

Dynamic performance measurement

Sunil Dutta

（Foundations and trends in accounting / editor-in-chief, Stefan J. Reichelstein, v. 2, issue 3）

Now, c2008

注記

Includes bibliographical references(p.67-71)

内容説明・目次

内容説明

Dynamic Performance Measurement examines alternative performance measures and their ability to align the interests of owners and managers. It advocates and illustrates the use of dynamic models to examine the incentive properties of commonly used accounting performance metrics. Drawing from recent work in this emerging field, this treatise illustrates how one can use tractable multiperiod models to shed light of fundamental interest to accountants. The book focuses on the body of research that has reviewed multiperiod models of accrual accounting. The author: examines the choice of goal congruent performance measures; explains how the insights obtained from the goal congruent framework can be adapted to second-best contracting in formal agency models; builds an analytically tractable multiperiod moral hazard model with a risk averse manager to examine the issue of aggregate accounting and non-accounting information in optimal performance measures.

目次

1. Introduction. 2. Goal Congruent Performance Measures. 3. Optimal Performance Measures. 4. Performance Measures based on Stock Price and Accounting Information. 5. Concluding Remarks. Appendix. References

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA91414699
• ISBN:
  • 9781601981660
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Boston, Mass.
• ページ数/冊数: ix, 71 p.
• 大きさ: 24 cm
• 分類:
  • DC22 : 658.1511
• 件名:
  • LCSH : Managerial accounting -- Mathematical models
  • LCSH : Accrual basis accounting
  • LCSH : Risk management -- Econometric models
  • LCSH : Performance standards
• 親書誌ID:
  • BA82927885