Properties of accounting performance measures used in compensation contracts
Year of publication: |
2024
|
---|---|
Authors: | Urcan, Oktay ; Yoon, Hayoung |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 4, p. 3679-3712
|
Subject: | Accounting performance measure | Bonus contracts | Efficient contracting | Executive compensation | Managerial power | Managervergütung | Leistungsanreiz | Performance incentive | Prinzipal-Agent-Theorie | Agency theory | Performance-Messung | Performance measurement | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Vertrag | Contract | Vergütungssystem | Compensation system | Rechnungswesen | Accounting | Vertragstheorie | Contract theory |
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