Reporting Frequency and Substitutable Tasks

Lukas, Christian

Reporting Frequency and Substitutable Tasks

Dateien

Lukas_0-270121.pdfGröße: 234.21 KBDownloads: 149

Datum

2010

Open Access-Veröffentlichung

Open Access Green

Sammlungen

Wirtschaftswissenschaften

Publikationstyp

Working Paper/Technical Report

Publikationsstatus

Published

Zusammenfassung

The optimal reporting frequency is an important issue in accounting. In many production settings, substitution effects across periods occur. This paper shows that the optimal reporting frequency depends on the strength of the substitution effect and on the information content of performance signals. For a subset of parameter combinations - the low-chance scenario - infrequent reporting is always efficient; for other parameter combinations – the high-chance scenario - infrequent reporting is efficient as long as first-period signals show high informativeness (and substitution effects are strong). Limited commitment by the principal does not influence results.

Fachgebiet (DDC)

330 Wirtschaft

Schlagwörter

dynamic agency; intertemporal aggregation; reporting frequency, performance measurement; substitutable tasks; commitment

Zitieren

ISO 690

LUKAS, Christian, 2010. Reporting Frequency and Substitutable Tasks

BibTex

@techreport{Lukas2010Repor-29556,
  year={2010},
  series={Working Paper Series / Department of Economics},
  title={Reporting Frequency and Substitutable Tasks},
  number={2010-13},
  author={Lukas, Christian}
}

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