Agency Theory and Management Accounting

The balanced scorecard : measures that drive performance

1992 • 12,628 citations

Moral Hazard and Observability

1979 • 8,356 citations

The Provision of Incentives in Firms

1999 • 3,444 citations

Good News and Bad News: Representation Theorems and Applications

1981 • 3,218 citations

The effect of bonus schemes on accounting decisions

1985 • 3,078 citations

The effects of bonus schemes on accounting decisions

2011 • 2,891 citations

Supply Chain Coordination with Contracts

2003 • 2,651 citations

Conservatism in Accounting Part I: Explanations and Implications

2003 • 2,470 citations

Supply Chain Coordination with Revenue-Sharing Contracts: Strengths and Limitations

2005 • 2,382 citations

Handbooks in operations research and management science

1989 • 2,362 citations

Incentive Compatibility and the Bargaining Problem

1979 • 2,028 citations

An Analysis of the Principal-Agent Problem

1983 • 2,019 citations

The use of equity grants to manage optimal equity incentive levels

1999 • 1,416 citations

Stock options for undiversified executives

2002 • 1,213 citations

Contracting theory and accounting

2001 • 1,022 citations

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

2006 • 1,013 citations

Limited liability and incentive contracting with ex-ante action choices

1990 • 965 citations

Conservatism in Accounting Part II: Evidence and Research Opportunities

2003 • 961 citations

Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations

2007 • 923 citations

Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation

1989 • 917 citations

Portfolio Considerations in Valuing Executive Compensation

1991 • 907 citations

The First-Order Approach to Principal-Agent Problems

1985 • 888 citations

Expertise in forecasting performance of security analysts

1999 • 764 citations

Compensation, Incentives, and the Duality of Risk Aversion and Riskiness

2004 • 697 citations

Agency research in managerial accounting: A second look

1990 • 677 citations

Justifying the First-Order Approach to Principal-Agent Problems

1988 • 527 citations

Capital Rationing and Organizational Slack in Capital Budgeting

1985 • 472 citations

Balancing Performance Measures

2001 • 403 citations

Economically Optimal Performance Evaluation and Control Systems

1980 • 375 citations

Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure

1997 • 335 citations

Long-Term Contracts and Moral Hazard

1983 • 335 citations

Untitled

1998 • 329 citations

Notes on Welfare Economics, Information, and Uncertainty

2006 • 319 citations

Essays on Economic Behavior Under Uncertainty.

1976 • 313 citations

Accounting income, stock price, and managerial compensation

1993 • 282 citations

On the Efficiency of Stock-based Compensation

1992 • 277 citations

“Cost of Capital” in Residual Income for Performance Evaluation

2002 • 276 citations

Untitled

1997 • 246 citations

Performance Evaluation and Compensation Research: An Agency Perspective

1999 • 199 citations

Introducing convexity into optimal compensation contracts

1999 • 192 citations

Communication in Agencies

1981 • 167 citations

Strategic Transfer Pricing

1998 • 160 citations

Performance Measure Garbling Under Renegotiation in Multi-Period Agencies

1999 • 156 citations

Dynamic incentives and responsibility accounting

1999 • 150 citations

Untitled

2001 • 145 citations

A contracting perspective on earnings quality

2005 • 134 citations

Optimal Monitoring Policies in Agencies

1986 • 133 citations

Untitled

1999 • 126 citations

Providing Managerial Incentives: Cash Flows versus Accrual Accounting

2000 • 124 citations

Incentive efficiency of compensation based on accounting and market performance

1993 • 116 citations

Untitled

2002 • 116 citations

Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts

2003 • 113 citations

Stock Options, Restricted Stock, and Incentives

2004 • 113 citations

Managerial discretion in the choice among financial reporting alternatives

1986 • 101 citations

Private Predecision Information, Performance Measure Congruity, and the Value of Delegation*

2000 • 97 citations

Untitled

1999 • 92 citations

Delegated Investment Decisions and Private Benefits of Control

2003 • 87 citations

Untitled

2000 • 82 citations

Models of Capital Investments with Private Information and Incentives: a Selective Review

1997 • 73 citations

Tax and Incentive Trade-Offs in Multinational Transfer Pricing

2002 • 69 citations

Untitled

2000 • 68 citations

Stock Price, Earnings, and Book Value in Managerial Performance Measures

2005 • 68 citations

Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices

2002 • 67 citations

Risk, Return, and Moral Hazard

1999 • 66 citations

Dynamic incentives and responsibility accounting: a comment

2003 • 64 citations

Noncontrollable Costs and Responsibility Accounting

1985 • 58 citations

Untitled

1999 • 53 citations

Variance Investigation in Agency Settings

1985 • 51 citations

Ex ante Randomization in Agency Models

1984 • 36 citations

Inter-Departmental Cost Allocation and Investment Incentives

2004 • 32 citations

A Note on "Economically Optimal Performance Evaluation and Control Systems": The Optimality of Two-Tailed Investigations

1986 • 24 citations

Reduction of Outcome Variance: Optimality and Incentives*

1996 • 23 citations

Reply to: dynamic incentives and responsibility accounting: a comment

2003 • 15 citations

On the design of unconditional monitoring systems in agencies

1994 • 10 citations

Deleted Work

1955 • 0 citations