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The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals

Christensen, Peter O.; Frimor, Hans; abac, Florin - In: European accounting review 22 (2013) 2, pp. 257-296

Persistent link: https://www.econbiz.de/10010116449

Ranking Performance Measures in Multi-Task Agencies

Christensen, Peter O.; Sabac, Florin; Tian, Jie (Joyce) - 2013

We derive sufficient conditions for ranking performance evaluation systems in multi-task agency models (using both optimal and linear contracts) in terms of a second-order stochastic dominance (SSD) condition on the likelihood ratios. The SSD condition can be replaced by a variance-covariance...

Persistent link: https://www.econbiz.de/10014038793

Ranking Performance Measures in Multi-Task Agencies

Christensen, Peter O.; Sabac, Florin; Tian, Jie (Joyce) - 2013

We derive sufficient conditions for ranking performance evaluation systems in multi-task agency models (using both optimal and linear contracts) in terms of a second-order stochastic dominance (SSD) condition on the likelihood ratios. The SSD condition can be replaced by a variance-covariance...

Persistent link: https://www.econbiz.de/10014045479

Cost determination : a conceptual approach

Demski, Joel S.; Feltham, Gerald A. - 1976 - 1. ed.

Persistent link: https://www.econbiz.de/10000055024

Dynamic incentives and dual-purpose accounting

Feltham, Gerald A.; Indjejikian, J. Raffi; Nanda, Dhananjay - In: Journal of accounting & economics 42 (2006) 3, pp. 417-437

Persistent link: https://www.econbiz.de/10003378290

Information suppression in multi-agent contracting

Feltham, Gerald A.; Hofmann, Christian - In: Review of accounting studies 17 (2012) 2, pp. 254-278

Persistent link: https://www.econbiz.de/10009573929

Performance aggregation and decentralized contracting

Feltham, Gerald A.; Hofmann, Christian; Indjejikian, J. … - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 99-117

Persistent link: https://www.econbiz.de/10011482702

Forecast evaluation

Demski, Joel S.; Feltham, Gerald A. - In: The accounting review : a publication of the American … 47 (1972) 3, pp. 533-548

Persistent link: https://www.econbiz.de/10002074632

Economic incentives in budgetary control systems

Demski, Joel S.; Feltham, Gerald A. - In: The accounting review : a publication of the American … 53 (1978) 2, pp. 336-359

Persistent link: https://www.econbiz.de/10002075142

Market response to financial reports

Demski, Joel S. - In: Journal of accounting & economics 17 (1994) 1, pp. 3-40

Persistent link: https://www.econbiz.de/10001162478

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