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Dynamic incentives and dual-purpose accounting

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  • Feltham, Gerald
  • Indjejikian, Raffi
  • Nanda, Dhananjay

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  • Feltham, Gerald & Indjejikian, Raffi & Nanda, Dhananjay, 2006. "Dynamic incentives and dual-purpose accounting," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 417-437, December.
    • Handle: RePEc:eee:jaecon:v:42:y:2006:i:3:p:417-437
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    References listed on IDEAS

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    1. Meyer, Margaret A. & Olsen, Trond E. & Torsvik, Gaute, 1996. "Limited intertemporal commitment and job design," Journal of Economic Behavior & Organization, Elsevier, vol. 31(3), pages 401-417, December.
    2. Meyer, Margaret A & Vickers, John, 1997. "Performance Comparisons and Dynamic Incentives," Journal of Political Economy, University of Chicago Press, vol. 105(3), pages 547-581, June.
    3. Bengt Holmstrom, 1979. "Moral Hazard and Observability," Bell Journal of Economics, The RAND Corporation, vol. 10(1), pages 74-91, Spring.
    4. Gibbons, Robert & Murphy, Kevin J, 1992. "Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence," Journal of Political Economy, University of Chicago Press, vol. 100(3), pages 468-505, June.
    5. Meyer, Margaret A., 1995. "Cooperation and competition in organizations: A dynamic perspective," European Economic Review, Elsevier, vol. 39(3-4), pages 709-722, April.
    6. Narayanan, V. G. & Davila, Antonio, 1998. "Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 255-282, June.
    7. Baiman, S & Demski, Js, 1980. "Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 184-220.
    8. Indjejikian, Raffi & Nanda, Dhananjay, 1999. "Dynamic incentives and responsibility accounting," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 177-201, April.
    9. Indjejikian, Raffi & Nanda, Dhananjay, 2003. "Reply to: dynamic incentives and responsibility accounting: a comment," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 437-441, August.
    10. Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin, 2003. "Dynamic incentives and responsibility accounting: a comment," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 423-436, August.
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    Cited by:

    1. Anil Arya & Brian Mittendorf, 2007. "The Benefits of Aggregate Performance Metrics in the Presence of Career Concerns," Yale School of Management Working Papers amz2549, Yale School of Management, revised 01 Jan 2009.
    2. repec:eme:arjpps:v:22:y:2009:i:1:p:68-80 is not listed on IDEAS
    3. Christian Lukas, 2023. "On interim performance evaluations and interdependent period outcomes," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 67-108, March.
    4. Anil Arya & Brian Mittendorf, 2007. "The Benefits of Aggregate Performance Metrics in the Presence of Career Concerns," Yale School of Management Working Papers amz2549, Yale School of Management, revised 01 Jan 2009.
    5. Qintao Fan & Wei Li, 2018. "Leading indicator variables and managerial incentives in a dynamic agency setting," Review of Accounting Studies, Springer, vol. 23(4), pages 1715-1753, December.

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