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

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Publication:538488
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DOI10.1007/S00291-010-0220-5zbMATH Open1222.90021OpenAlexW2020181879MaRDI QIDQ538488FDOQ538488

Jacco L. Wielhouwer, Anja De Waegenaere

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




Recommendations

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  • Discretionary rewards as a feedback mechanism
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  • The Optimal Amount of Discretion to Allow in Disclosure
  • A variational approach to contracting under imperfect observations


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 (1)

  • Managing with Style: The Effect of Managers on Firm Policies





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