Moers - Samenvattingen en Aantekeningen

This is a summary which incorporates the lecture notes, lecture slides and insights from papers that are necessary to understand the material. The following papers are discussed in this course: 1. Moers, F. 2006. Performance Measure Properties and Delegation. The Accounting Review 81(4): 897-924. 2. Campbell, D. 2008. Nonfinancial performance measures and promotion-based incentives. Journal of Accounting Research 46(2): 297-332. 1. Gibbs, M., W. Van Der Stede, K. Merchant, and M. Vargus. 200...

Summary of the papers Lecture 2: Performance Measures Moers, F. 2006. Performance Measure Properties and Delegation. The Accounting Review 81(4): 897-924. Campbell, D. 2008. Nonfinancial performance measures and promotion-based incentives. Journal of Accounting Research 46(2): 297-332. Abernethy, M.A., J. Bouwens, and L. van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961 Lecture 3: Subjecti...