Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary Accounting Research 40 (2023) 3, pp. 1760-1794
performance evaluation within an incomplete contracting framework with risk‐averse agents under moral hazard. Decentralization and … performance evaluation are complementary control choices and the efficiency of an organizational form depends on the design of … performance evaluation. Divisions can make relationship‐specific investments that not only improve firm performance, but also …