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The Evaluation and Choice of Internal Information Systems Within a Multiperson World
Internal Information systems, Competitors, Valuation
DISCUSSION
Issues in Financial Accounting: Discussion
Noncontrollable Costs and Responsibility Accounting
Responsibility accounting, Performance evaluation, Principle-agent model, Compensation
The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading
Stanley Baiman, Robert E. Verrecchia, The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 1-22
An Experiment Testing the Behavioral Equivalence of Strategically Equivalent Employment Contracts
Stanley Baiman, Barry L. Lewis, An Experiment Testing the Behavioral Equivalence of Strategically Equivalent Employment Contracts, Journal of Accounting Research, Vol. 27, No. 1 (Spring, 1989), pp. 1-20
Economically Optimal Performance Evaluation and Control Systems
Performance evaluation systems, Control system, Investigation region, Moral hazard
The Value of Private Pre-Decision Information in a Principal-Agent Context.
Examines a principal-agent model in which the principal can influence the extent to which the agent has superior private information on which the latter can base his action choice. Relevance of information furnished by management accounting systems in the assessment of employees; Conditions for the improvement of the agent's private pre-decision information system.
Pre-Decision Information and Participative Management Control Systems
Management control system, Agency model, Private information