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On interim performance evaluations and interdependent period outcomes

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Bibliographic Details
Main Author: Christian, Lukas
Format: Book
Language:English
Published: Springer 2023
Subjects:
integral element of an accounting system
interdependent period outcomes
Online Access:https://link.springer.com/article/10.1007/s00187-023-00350-5
https://dlib.phenikaa-uni.edu.vn/handle/PNK/8492
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spelling oai:localhost:PNK-84922023-05-23T03:03:04Z On interim performance evaluations and interdependent period outcomes Christian, Lukas integral element of an accounting system interdependent period outcomes CC BY Performance feedback is an integral element of an accounting system, and firms provide this feedback at varying frequencies to their employees. This paper explicates the impact of an interim performance evaluation on the principal’s surplus using a dynamic two-period agency model. Two settings are discussed: single-purpose use, wherein accounting information is used solely for control purposes, and dual-purpose use, in which accounting information is used for production and control. Results demonstrate that the optimality of interim performance evaluations depends on the use of information and the interdependence of period outcomes. Furthermore, neither setting entails strict dominance with regard to carrying out interim evaluations or not. It implies that an interim evaluation can be optimal even if the optimal course of action does not depend on it. 2023-05-23T03:03:04Z 2023-05-23T03:03:04Z 2023 Book https://link.springer.com/article/10.1007/s00187-023-00350-5 https://dlib.phenikaa-uni.edu.vn/handle/PNK/8492 en application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language English
topic integral element of an accounting system
interdependent period outcomes
spellingShingle integral element of an accounting system
interdependent period outcomes
Christian, Lukas
On interim performance evaluations and interdependent period outcomes
description CC BY
format Book
author Christian, Lukas
author_facet Christian, Lukas
author_sort Christian, Lukas
title On interim performance evaluations and interdependent period outcomes
title_short On interim performance evaluations and interdependent period outcomes
title_full On interim performance evaluations and interdependent period outcomes
title_fullStr On interim performance evaluations and interdependent period outcomes
title_full_unstemmed On interim performance evaluations and interdependent period outcomes
title_sort on interim performance evaluations and interdependent period outcomes
publisher Springer
publishDate 2023
url https://link.springer.com/article/10.1007/s00187-023-00350-5
https://dlib.phenikaa-uni.edu.vn/handle/PNK/8492
_version_ 1772331159349362688
score 8.891145

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