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We analyze the consequences of bonus taxes, limited deductibility of bonuses from company pro ts and a corporate income tax (CIT) in a principal-agent model and explore how these tax instruments affect managerial incentives and how they change the design of incentive contracts used in...
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The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their behavior through incentives. We study the impact of these two roles of information on profits by implementing a field experiment in a large retail chain. In a 2 × 2 factorial...
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identification (RFID) and enterprise resource planning (ERP) systems, on supply chain management (SCM). The results of this … conceptual paper demonstrate that ERP and RFID systems contribute to SCM by improving supply chain integration. Supply chain … integration occurs to facilitate the flow of financing, products, and information throughout the chain. In this regard, ERP and …
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