On the effects of the degree of discretion in reporting managerial performance

DOI10.1007/S00291-010-0220-5zbMATH Open1222.90021OpenAlexW2020181879MaRDI QIDQ538488FDOQ538488

Authors: Anja De Waegenaere, Jacco L. Wielhouwer 

Publication date: 25 May 2011

Published in: OR Spectrum (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s00291-010-0220-5

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zbMATH Keywords

compensationoptimal contractprincipal-agent modelreporting flexibility

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50)

Cites Work

• An Analysis of the Principal-Agent Problem
• Managerial reporting discretion and the truthfulness of disclosures

Cited In (3)

• Discretion in managerial bonus pools
• Managing with Style: The Effect of Managers on Firm Policies
• Discretionary rewards as a feedback mechanism

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