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Accrual Accounting in Performance Measurement and the Separation of Ownership and Control

https://doi.org/10.2308/tar-2019-0118

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-005-4213-6openalex-snapshot

Accrual Accounting for Performance Evaluation

inferredcites →https://doi.org/10.1007/s11142-006-9020-1openalex-snapshot

Performance measurement for investment decisions under capital constraints

inferredcites →https://doi.org/10.1007/s11142-014-9303-xopenalex-snapshot

Managerial performance evaluation for capacity investments

inferredcites →https://doi.org/10.1007/s11142-017-9405-3openalex-snapshot

Two-stage capital budgeting, capital charge rates, and resource constraints

inferredcites →https://doi.org/10.1016/0167-7187(91)90058-sopenalex-snapshot

Executive incentives and the horizon problem

inferredcites →https://doi.org/10.1016/j.aos.2018.04.003openalex-snapshot

Strategic delegation, stock options, and investment hold-up problems

inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.002openalex-snapshot

A contracting perspective on earnings quality

inferredcites →https://doi.org/10.1016/j.jacceco.2014.11.004openalex-snapshot

CEO tenure and earnings management

inferredcites →https://doi.org/10.1016/s0165-4101(99)00009-9openalex-snapshot

Dynamic incentives and responsibility accounting

inferredcites →https://doi.org/10.1023/a:1018376808228openalex-snapshot

Investment Decisions and Managerial Performance Evaluation

inferredcites →https://doi.org/10.1023/a:1020238405769openalex-snapshot

Controlling Investment Decisions: Depreciation- and Capital Charges

inferredcites →https://doi.org/10.1046/j.1475-679x.2003.00125.xopenalex-snapshot

Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts

inferredcites →https://doi.org/10.1086/261392openalex-snapshot

Using Cost Observation to Regulate Firms

inferredcites →https://doi.org/10.1086/467037openalex-snapshot

Separation of Ownership and Control

inferredcites →https://doi.org/10.1111/1475-679x.00024openalex-snapshot

Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures

inferredcites →https://doi.org/10.1111/1475-679x.00039openalex-snapshot

Revenue Recognition in a Multiperiod Agency Setting

inferredcites →https://doi.org/10.1111/1911-3846.12585openalex-snapshot

Moving the Conceptual Framework Forward: Accounting for Uncertainty

inferredcites →https://doi.org/10.1287/mnsc.1060.0631openalex-snapshot

Residual Income-Based Compensation Plans for Controlling Investment Decisions Under Sequential Private Information

inferredcites →https://doi.org/10.1287/mnsc.1060.0638openalex-snapshot

Dynamic Agency with Renegotiation and Managerial Tenure

inferredcites →https://doi.org/10.1287/mnsc.1070.0785openalex-snapshot

Managerial Expertise, Private Information, and Pay-Performance Sensitivity

inferredcites →https://doi.org/10.1287/mnsc.1120.1598openalex-snapshot

Multistage Capital Budgeting for Shared Investments

inferredcites →https://doi.org/10.1561/1400000003openalex-snapshot

Accounting Disclosure and Real Effects

inferredcites →https://doi.org/10.2307/2672933openalex-snapshot

Providing Managerial Incentives: Cash Flows versus Accrual Accounting

inferredcites →https://doi.org/10.2307/2937861openalex-snapshot

Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior

inferredcites →https://doi.org/10.2307/3003457openalex-snapshot

Moral Hazard in Teams

inferredcites →https://doi.org/10.2307/j.ctvjnrt76openalex-snapshot

Recursive Methods in Economic Dynamics

inferredcites →https://doi.org/10.2308/accr-51268openalex-snapshot

Managerial Performance Evaluation and Real Options

inferredcites →https://doi.org/10.2308/accr.2004.79.2.305openalex-snapshot

R&D Expenditures and CEO Compensation

inferredcites →https://doi.org/10.2308/accr.2005.80.4.1069openalex-snapshot

Stock Price, Earnings, and Book Value in Managerial Performance Measures

inferredcites →https://doi.org/10.2308/accr.2007.82.4.837openalex-snapshot

Cost Allocation for Capital Budgeting Decisions

inferredcites →https://doi.org/10.2308/accr.2009.84.2.405openalex-snapshot

Hurdle Rates and Project Development Efforts

inferredcites →https://doi.org/10.2308/jmar.2002.14.1.119openalex-snapshot

Gaming Nonfinancial Performance Measures

inferredcites →https://doi.org/10.2308/tar-2017-0573openalex-snapshot

Incentivizing Irreversible Investment

inferredcites →https://doi.org/10.2308/tar-9605216054openalex-snapshot

Constructing Incentive Schemes for Government Contracts: An Application of Agency Theory.

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3858400openalex-extracted

Dynamic Moral Hazard and Optimal Accruals

inferred← citeshttps://doi.org/10.2139/ssrn.6141666openalex-snapshot

Dynamic Capacity Management: Implications for Operating, Investing, and Financing Activities

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