On interim performance evaluations and interdependent period outcomes
CC BY
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s00187-023-00350-5 https://dlib.phenikaa-uni.edu.vn/handle/PNK/8492 |
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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 |
8.887929 |