کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5092943 | 1376095 | 2012 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Non-cash compensation with production externalities and agency problems related to an agent's consumption choice
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار، مدیریت و حسابداری (عمومی)
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
This paper considers remuneration in terms of a good that helps improve or facilitate production in an agency paradigm. In the presence of this production externality, agency problems arise when the agent has an access to an external market for the good or has private, pre-contract information about the production environment. This paper characterises the optimal compensation packages in a variety of settings. The research findings explain various pay practices, such as payment in terms of reimbursement for a certain good and the selective payment of non-cash compensation.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Contemporary Accounting & Economics - Volume 8, Issue 2, December 2012, Pages 110-120
Journal: Journal of Contemporary Accounting & Economics - Volume 8, Issue 2, December 2012, Pages 110-120
نویسندگان
Pattarin Adithipyangkul,