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

Several accounting and other signals generally are available for the construction of a managerial performance evaluation measure on which an optimal compensation contract is based. A focus on performance measures that are linear aggregated enables the determination of the relative weights on the ind...

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Veröffentlicht in:	Journal of accounting research 1989-01, Vol.27 (1), p.21-39
Hauptverfasser:	Banker, Rajiv D., Datar, Srikant M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Aggregation Aggregations Bankers Compensation Cost allocation Cost efficiency Economic costs Employment contracts Linear transformations Mathematical models Performance evaluation Statistical discrepancies Studies Sufficient conditions Utility functions Working papers
Online-Zugang:	Volltext
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