The Accounting Review Vol. 66 No. 4 1991
The Value of Private Pre-Decision Information in a Principal-Agent Context.
Abstract
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.
- DOI
- 10.2308/tar-9605070404
- Volume
- 66
- Issue
- 4
- Pages
- 747-766
- Language
- en
- Sources
- openalex crossref