Publikation:

Optimality of Intertemporal Aggregation in Dynamic Agency

Lade...
Vorschaubild

Dateien

Zu diesem Dokument gibt es keine Dateien.

Datum

2010

Autor:innen

Herausgeber:innen

Kontakt

ISSN der Zeitschrift

Electronic ISSN

ISBN

Bibliografische Daten

Verlag

Schriftenreihe

Auflagebezeichnung

DOI (zitierfähiger Link)
ArXiv-ID

Internationale Patentnummer

Angaben zur Forschungsförderung

Projekt

Open Access-Veröffentlichung
Core Facility der Universität Konstanz

Gesperrt bis

Titel in einer weiteren Sprache

Publikationstyp
Zeitschriftenartikel
Publikationsstatus
Published

Erschienen in

Journal of management accounting research. 2010, 22(1), pp. 157-174

Zusammenfassung

Employee performance evaluations usually take place on an annual basis but quarterly, monthly, or weekly evaluations are by no means exceptional. If their outcomes determine variable pay, finding the optimal frequency of performance evaluations is far from a trivial task. This paper investigates the benefit of intertemporal aggregation of performance measures in a two-period agency with a non-stationary production technology and shows that infrequent evaluation can be efficient even if there is complementarity between tasks in different periods. When the principal cannot fully commit to a two-period contract, the benefit of aggregation is yet larger.

Zusammenfassung in einer weiteren Sprache

Fachgebiet (DDC)
330 Wirtschaft

Schlagwörter

dynamic agency, intertemporal aggregation, performance measurement, complementary tasks, commitment

Konferenz

Rezension
undefined / . - undefined, undefined

Forschungsvorhaben

Organisationseinheiten

Zeitschriftenheft

Zugehörige Datensätze in KOPS

Zitieren

ISO 690LUKAS, Christian, 2010. Optimality of Intertemporal Aggregation in Dynamic Agency. In: Journal of management accounting research. 2010, 22(1), pp. 157-174
BibTex
@article{Lukas2010Optim-3319,
  year={2010},
  title={Optimality of Intertemporal Aggregation in Dynamic Agency},
  number={1},
  volume={22},
  journal={Journal of management accounting research},
  pages={157--174},
  author={Lukas, Christian}
}
RDF
<rdf:RDF
    xmlns:dcterms="http://purl.org/dc/terms/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:bibo="http://purl.org/ontology/bibo/"
    xmlns:dspace="http://digital-repositories.org/ontologies/dspace/0.1.0#"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:void="http://rdfs.org/ns/void#"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > 
  <rdf:Description rdf:about="https://kops.uni-konstanz.de/server/rdf/resource/123456789/3319">
    <dcterms:rights rdf:resource="https://rightsstatements.org/page/InC/1.0/"/>
    <dcterms:title>Optimality of Intertemporal Aggregation in Dynamic Agency</dcterms:title>
    <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-23T13:14:15Z</dcterms:available>
    <void:sparqlEndpoint rdf:resource="http://localhost/fuseki/dspace/sparql"/>
    <dc:contributor>Lukas, Christian</dc:contributor>
    <dcterms:abstract xml:lang="eng">Employee performance evaluations usually take place on an annual basis but quarterly, monthly, or weekly evaluations are by no means exceptional. If their outcomes determine variable pay, finding the optimal frequency of performance evaluations is far from a trivial task. This paper investigates the benefit of intertemporal aggregation of performance measures in a two-period agency with a non-stationary production technology and shows that infrequent evaluation can be efficient even if there is complementarity between tasks in different periods. When the principal cannot fully commit to a two-period contract, the benefit of aggregation is yet larger.</dcterms:abstract>
    <dspace:isPartOfCollection rdf:resource="https://kops.uni-konstanz.de/server/rdf/resource/123456789/46"/>
    <dc:creator>Lukas, Christian</dc:creator>
    <dcterms:issued>2010</dcterms:issued>
    <dc:rights>terms-of-use</dc:rights>
    <dcterms:isPartOf rdf:resource="https://kops.uni-konstanz.de/server/rdf/resource/123456789/46"/>
    <dcterms:bibliographicCitation>Publ. in: Journal of management accounting research 22 (2010), 1, pp. 157-174</dcterms:bibliographicCitation>
    <dc:language>eng</dc:language>
    <foaf:homepage rdf:resource="http://localhost:8080/"/>
    <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-23T13:14:15Z</dc:date>
    <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/3319"/>
  </rdf:Description>
</rdf:RDF>

Interner Vermerk

xmlui.Submission.submit.DescribeStep.inputForms.label.kops_note_fromSubmitter

Kontakt
URL der Originalveröffentl.

Prüfdatum der URL

Prüfungsdatum der Dissertation

Finanzierungsart

Kommentar zur Publikation

Allianzlizenz
Corresponding Authors der Uni Konstanz vorhanden
Internationale Co-Autor:innen
Universitätsbibliographie
Ja
Begutachtet
Diese Publikation teilen