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  Intertemporal aggregation and incentives
 
 
Title: Intertemporal aggregation and incentives
Author: Arya, Anil
Glover, Jonathan
Liang, Pierre Jinghong
Appeared in: European accounting review
Paging: Volume 13 (2004) nr. 4 pages 643-657
Year: 2004-12
Contents: Intertemporal aggregation results in a summarization of information and a natural delay in the release of information. We study a principal-agent model and show that intertemporal aggregation can be an optimal feature of a performance evaluation system. We then highlight subtleties associated with valuing additional information as the level of aggregation of existing information is varied.
Publisher: Routledge
Source file: Elektronische Wetenschappelijke Tijdschriften
 
 

                             Details for article 5 of 10 found articles
 
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