MANAGEMENT AND ACCOUNTING WEB

Maaw Home Contents Bibliography Maaw's Book Books Journals Summaries Marketplace Software Gadgets
Introduction Main Topics Search maaw Grad Course Textbooks Journal Bibs Links Maaw's Blog Videos Contribute

Agency Theory Bibliography
(Agency Theory Main)

Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.

Abrahamson, E. and C. Park. 1994. Concealment of negative organizational outcomes: An agency theory perspective. The Academy of Management Journal 37(5): 1302-1334. (JSTOR link).

Amershi, A. H., R. D. Banker and S. M. Datar. 1990. Economic sufficiency and statistical sufficiency in the aggregation of accounting signals. The Accounting Review (January): 113-130. (JSTOR link).

Antle, R. and A. Smith. 1985. Measuring executive compensation: Methods and an application. Journal of Accounting Research (Spring): 296-325. (JSTOR link).

Antle, R. and A. Smith. 1986. An empirical investigation of the relative performance evaluation of corporate executives. Journal of Accounting Research (Spring): 1-39. (JSTOR link).

Antle, R. and J. S. Demski. 1988. The controllability principle in responsibility accounting. The Accounting Review (October): 700-718. (JSTOR link).

Archer, M. S. 1996. Culture and Agency: The Place of Culture in Social Theory. Cambridge University Press. 

Archer, M. S. 2003. Structure, Agency and the Internal Conversation. Cambridge University Press.

Armstrong, P. 1991. Contradiction and social dynamics in the capitalist agency relationship. Accounting, Organizations and Society 16(1): 1-25.

Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.

Arya, A. and J. Glover. 1996. Verification of historical cost reports. The Accounting Review (April): 255-269. (JSTOR link).

Arya, A. and J. Glover. 2001. Option value to waiting created by a control problem. Journal of Accounting Research (December): 405-415. (JSTOR link).

Baber, W. R., P. L. Daniel and A. A. Roberts. 2002. Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities. The Accounting Review (July): 679-693. (JSTOR link). 

Baber, W. R., S. Kang, and K. R. Kumar. 1998. Accounting earnings and executive compensation:: The role of earnings persistence. Journal of Accounting and Economics (27 May): 169-193.

Baber, W. R., S. Kang and K. R. Kumar. 1999. The explanatory power of earnings levels vs. earnings changes in the context of executive compensation. The Accounting Review (October): 459-472. (JSTOR link).

Baber, W. R., S. N. Janakiraman and S. Kang. 1996. Investment opportunities and the structure of executive compensation. Journal of Accounting and Economics (June): 297-318.

Baiman, S. 1982. Agency research in managerial accounting: A survey. Journal of Accounting Literature (1): 154-213.

Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting Organizations and Society 15(4): 314-371.

Baiman, S. and K. Sivaramakrishnan. 1991. The value of private pre-decision information in a principal-agent context. The Accounting Review (October): 747-766. (JSTOR link).

Baiman, S. and M. V. Rajan. 1994. On the design of unconditional monitoring systems in agencies. The Accounting Review (January): 217-229. (JSTOR link).

Baiman, S. and M. V. Rajan. 1995. The informational advantages of discretionary bonus schemes. The Accounting Review (October): 557-579. (JSTOR link).

Baiman, S. and R. E. Verrecchia. 1995. Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting. Journal of Accounting and Economics (July): 93-121.

Baker, G. P. 1987. Discussion of an analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 126-129. (JSTOR link).

Balachandran, S., M. E. Carter and L. J. Lynch. 2004. Sink or swim? Firm's responses to underwater options. Journal of Management Accounting Research (16): 1-18.

Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139. (JSTOR link).

Balsam, S. and S. Miharjo. 2007. The effect of equity compensation on voluntary executive turnover. Journal of Accounting and Economics (March): 95-119.

Banker, R. D., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review (January): 65-92. (JSTOR link).

Barenbaum, L., T. F. Monahan and W. Schubert. 1995. Integrating research and practice in accounting education: The case of executive stock options. Journal of Accounting Education 13(2): 207-222.

Barkema, H. G. and L. R. Gomez-Mejia. 1998. Managerial compensation and firm performance: A general research framework. The Academy of Management Journal 41(2): 135-145. (JSTOR link).

Barnes, S. B. 2000. Understanding Agency: Social Theory and Responsible Action. Sage Publications. 

Bass, A. W. 1930. Executive and key men bonuses. N.A.C.A Bulletin (September 15): 89-97.

Beatty, R. P. and E. J. Zajac. 1994. Managerial incentives, monitoring, and risk bearing: A study of executive compensation, ownership, and board structure in initial public offerings. Administrative Science Quarterly 39(2): 313-335. (JSTOR link).

Bebchuk, L. and J. M. Fried. 2004. Pay without Performance: The Unfulfilled Promise of Executive Compensation. Harvard University Press.

Bender, R. and B. Porter. 2003. Setting executive directors' remuneration in listed companies. Journal of Applied Management Accounting Research (Summer): 27-47.

Benston, G. J. 1985. The self-serving management hypothesis: Some evidence. Journal of Accounting and Economics (April): 67-84.

Bizjak, J. M., J. A. Brickley and J. L. Coles. 1993. Stock-based incentive compensation and investment behavior. Journal of Accounting and Economics (January-July): 349-372.

Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345. (Summary).

Booth, P. and A. K. D. Schulz. 2004. The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions. Accounting, Organizations and Society 29(5-6): 473-488.

Brennan, M. J. and L. Trigeorgis. 1999. Project Flexibility, Agency, and Competition: New Developments in the Theory and Application of Real Options Analysis. Oxford University Press. 

Bricker, R. and N. Chandar. 2000. Where Berle and Means went wrong: A reassessment of capital market agency and financial reporting. Accounting, Organizations and Society 25(6): 529-554.

Brickley, J. A. 2003. Empirical research on CEO turnover and firm-performance: A discussion. Journal of Accounting and Economics (December): 227-233.

Brickley, J. A., S. Bhagat and R. C. Lease. 1985. The impact of long-range managerial compensation plans on shareholder wealth. Journal of Accounting and Economics (April): 115-129.

Bushman, R. M. and R. J. Indjejikian. 1993. Accounting income, stock price, and managerial compensation. Journal of Accounting and Economics (January-July): 3-23.

Bushman, R. M., R. J. Indjejikian and A. Smith. 1995. Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research (Studies on Managerial Accounting): 101-128. (JSTOR link).

Bushman, R. M., R. J. Indjejikian and A. Smith. 1996. CEO compensation: The role of individual performance evaluation. Journal of Accounting and Economics (April): 161-193.

Butler, S. A. and M. W. Maher. 1986. Management Incentive Compensation Plans. Montvale, N. J.: National Association of Accountants.

Callen, J. L. and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of "specific health focus" charities. The Accounting Review (January): 48-65. (JSTOR link).

Callen, J. L., M. Morel and C. Fader. 2008. An empirical analysis of the incentive-action-performance chain of the principal-agent model. Journal of Management Accounting Research 20 (Special Issue): 79-105.

Callinicos, A. 2004. Making History: Agency, Structure, and Change in Social Theory (Historical Materialism Book Series, 3). Brill Academic Publishers. 

Chen, H. and F. Leng. 2004. Pay-performance sensitivity in a heterogeneous managerial labor market. Journal of Management Accounting Research (16): 19-33.

Chen, K. C. W. and C. J. Lee. 1995. Executive bonus plans and accounting trade-offs: The case of the oil and gas industry, 1985-86. The Accounting Review (January): 91-111. (JSTOR link).

Chong, V. K. and I. R. C. Eggleton. 2007. The impact of reliance on incentive-based compensation schemes, information asymmetry and organisational commitment on managerial performance. Management Accounting Research (September): 312-342.

Christensen, J. 1982. The determination of performance standards and participation. Journal of Accounting Research (Part II, Autumn): 589-603. (JSTOR link).

Christensen, P. O. and G. A. Feltham. 1997. Sequential communication in agencies. Review of Accounting Studies 2(2): 123-155.

Clinch, G. and J. Magliolo. 1993. CEO compensation and components of earnings in bank holding companies. Journal of Accounting and Economics (January-July): 241-272.

Cohen, J. R. and L. L. Holder-Webb. 2006. Rethinking the influence of agency theory in the accounting academy. Issues In Accounting Education (February): 17-30.

Cole, E. T. and J.P. Healy. 2000. Efficient CEO compensation: A data envelopment analysis approach. Advances in Management Accounting (9): 189-210.

Combs, J. G. and D. J. Ketchen, Jr. 1999. Can capital scarcity help agency theory explain franchising? Revisiting the capital scarcity hypothesis. The Academy of Management Journal 42(2): 196-207. (JSTOR link).

Comprix, J. and K. A. Muller III. 2006. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics (December): 385-416.

Conlon, E. J. and J. M. Parks. 1990. Effects of monitoring and tradition on compensation arrangements: An experiment with principal-agent dyads. The Academy of Management Journal 33(3): 603-622. (JSTOR link).

Conyon, M. J. and L. He. 2004. Compensation committees and CEO compensation incentives in U.S. entrepreneurial firms. Journal of Management Accounting Research (16): 35-56.

Cooper, J. C. and F. H. Selto. 1993. Is risk preference induction a reliable method of controlling risk preferences? Journal of Management Accounting Research (5): 109-123.

Core, J. and W. Guay. 1999. The use of equity grants to manage optimal equity incentive levels. Journal of Accounting and Economics 28(2)(December): 151-184.

Core, J. E., W. R. Guay and R. S. Verdi. 2006. Agency problems of excess endowment holdings in not-for-profit firms. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 307-333.

Coughlan, A. T. and R. M. Schmidt. 1985. Executive compensation, management turnover, and firm performance: An empirical investigation. Journal of Accounting and Economics (April): 43-66.

Cuny, C. J. and P. Jorion. 1995. Valuing executive stock options with endogenous departure. Journal of Accounting and Economics (September): 193-205.

Davila, A. and F. Penalva. 2006. Governance structure and the weighting of performance measures in CEO compensation. Review of Accounting Studies 11(4): 463-493.

Davila, A. and M. Venkatachalam. 2004. The relevance of non-financial performance measures for CEO compensation: Evidence from the airline industry. Review of Accounting Studies 9(4): 443-464.

Dechow, P. M. 2006. Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion. Journal of Accounting and Economics (October): 193-202.

Dechow, P. M. and R. G. Sloan. 1991. Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics (March): 51-89.

Dechow, P. M., M. R. Huson and R. G. Sloan. 1994. The effect of restructuring charges on executives' cash compensation. The Accounting Review (January): 138-156. (JSTOR link).

DeFond, M. L. and C. W. Park. 1999. The effect of competition on CEO turnover. Journal of Accounting and Economics (February): 35-56.

Deigh, J. 1996. The Sources of Moral Agency: Essays in Moral Psychology and Freudian Theory. Cambridge University Press.

DeJong, D. V., R. Forsythe, R. J. Lundholm and W. C. Uecker. 1985. A laboratory investigation of the moral hazard problem in an agency relationship. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 81-120. (JSTOR link).

Dejong, D. V., R. Forsythe and W. C. Uecker. 1985. The methodology of laboratory markets and its implications for agency research in accounting and auditing. Journal of Accounting Research (Autumn): 753-793. (JSTOR link).

Demski, J. S. and D. E. M. Sappington. 1999. Summarization with errors: A perspective on empirical investigations of agency relationships. Management Accounting Research (March): 21-37.

Demski, J. S. and H. Frimor. 1999. Performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 187-214. (JSTOR link).

Demski, J. S. and R. A. Dye. 1999. Risk, return, and moral hazard. Journal of Accounting Research (Spring): 27-55. (JSTOR link).

Demski, J. S., J. M. Patell and M. A. Wolfson. 1984. Decentralized choice of monitoring systems. The Accounting Review (January): 16-34. (JSTOR link).

Dhaliwal, D. S., G. L. Salamon and E. D. Smith. 1982. The effect of owner versus management control on the choice of accounting methods. Journal of Accounting and Economics (July): 41-53.

Dikolli, S. S. 2001. Agent employment horizons and contracting demand for forward-looking performance measures. Journal of Accounting Research (December): 481-494. (JSTOR link).

Dirsmith, M. W., J. B. Heian and M. A. Covaleski. 1997. Structure and agency in an institutionalized setting: The application and social transformation of control in the big six. Accounting, Organizations and Society 22(1): 1-27.

Dutta, S. and S. Reichelstein. 1999. Asset valuation and performance measurement in a dynamic agency setting. Review of Accounting Studies 4(3-4): 235-258.

Dutta, S. and X. Zhang. 2002. Revenue recognition in a multiperiod agency setting. Journal of Accounting Research (March): 67-83. (JSTOR link).

Dye, R. A. 1992. Relative performance evaluation and project selection. Journal of Accounting Research (Spring): 27-52. (JSTOR link).

Eisenhardt, K. M. 1988. Agency- and institutional-theory explanations: The case of retail sales compensation. The Academy of Management Journal 31(3): 488-511. (JSTOR link).

Eldenburg, L. 1994. The use of information in total cost management. The Accounting Review (January): 96-121. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

Eldenburg, L. and R. Krishnan. 2003. Public versus private governance: A study of incentives and operational performance. Journal of Accounting and Economics (August): 377-404.

Ely, K. M. 1991. Interindustry differences in the relation between compensation and firm performance variables. Journal of Accounting Research (Spring): 37-58. (JSTOR link).

Enis, C. R. 1993. Earnings-based compensation plans, performance, and capital expenditure policy in the motor carrier industry. The Accounting Review (October): 928-941. (JSTOR link).

Engel, E., R. M. Hayes and X. Wang. 2003. CEO turnover and properties of accounting information. Journal of Accounting and Economics (December): 197-226.

Evans, J. H. III and J. M. Patton. 1987. Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 130-158. (JSTOR link).

Fama, E. F. 1980. Agency problems and the theory of the firm. Journal of Political Economy: 288-307.

Farrell, K. A. and D. A. Whidbee. 2003. Impact of firm performance expectations on CEO turnover and replacement decisions. Journal of Accounting and Economics (December): 165-196.

Fee, C. E. and C. J. Hadlock. 2004. Management turnover across the corporate hierarchy. Journal of Accounting and Economics (February): 3-38.

Fellingham, J. C. and R. A. Young. 1990. The value of self-reported costs in repeated investment decisions. The Accounting Review (October): 837-856. (JSTOR link).

Feltham, G. A. and J. Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review (July): 429-453. (JSTOR link).

Fisher, J. and V. Govindarajan. 1993. Incentive compensation design, strategic business unit mission, and competitive strategy. Journal of Management Accounting Research (5): 129-144.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189. (JSTOR link).

Francis, J. and A. Smith. 1995. Agency costs and innovation some empirical evidence. Journal of Accounting and Economics (March-May): 383-409.

Frederickson, J. R. 1992. Relative performance information: The effects of common uncertainty and contract type on agent effort. The Accounting Review (October): 647-669. (JSTOR link).

Frezatti, F. 2002. The value management process: A proposal for linkage between shareholders and managers. Journal of Applied Management Accounting Research (Winter): 51-71.

Gaver, J. J. and K. M. Gaver. 1993. The association between performance plan adoption and corporate capital investment: A note. Journal of Management Accounting Research (5): 145- 158.

Gaver, J. J. and K. M. Gaver. 1998. The relation between nonrecurring accounting transactions and CEO cash compensation. The Accounting Review (April): 235-253. (JSTOR link).

Ghosh, D. and M. R. Ray. 2000. Evaluating managerial performance under uncertainty. Journal of Managerial Issues 12(2): 247-260.

Ghosh, D. and R. Lusch. 2000. Outcome effect, controllability and performance evaluation of managers: Some field evidence from multi-outlet businesses. Accounting Organizations and Society 25(4&5): 411-425.

Gibbs, M. 1995. Incentive compensation in a corporate hierarchy. Journal of Accounting and Economics (March-May): 247-277.

Goetz, B. E. 1975. The corporate utility transform. Management Accounting (June): 43-44, 50.

Gomez-Mejia, L. R. and D. B. Balkin. 1992. Determinants of faculty pay: An agency theory perspective. The Academy of Management Journal 35(5): 921-955. (JSTOR link).

Gomez-Mejia, L. R., M. Nuñez-Nickel and I. Gutierrez. 2001. The role of family ties in agency contracts. The Academy of Management Journal 44(1): 81-95. (JSTOR link).

Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.

Guidry, F., A. J. Leone and S. Rock. 1999. Earnings-based bonus plans and earnings management by business-unit managers. Journal of Accounting and Economics (January): 113-142. 

Hall, B. J. and K. J. Murphy. 2002. Stock options for undiversified executives. Journal of Accounting and Economics (February): 3-42.

Hanlon, M., S. Rajgopal and T. Shevlin. 2003. Are executive stock options associated with future earnings? Journal of Accounting and Economics (December): 3-43.

Harrell, A. and  P. Harrison. 1998. Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. Advances in Management Accounting (6): 39-53.

Harris, T. S. 1987. Discussion of signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 159-164. (JSTOR link).

Hayes, R. M. and S. Schaefer. 1999. How much are differences in managerial ability worth? Journal of Accounting and Economics (April): 125-148. 

Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics (April): 85-107.

Healy, P. M. 1999. Discussion of earnings-based bonus plans and earnings management by business unit managers. Journal of Accounting and Economics (January): 143-147. 

Healy, P. M., S. Kang and K. G. Palepu. 1987. The effect of accounting procedure changes on CEOs' cash salary and bonus compensation. Journal of Accounting and Economics (April): 7-34.

Hemmer, T. 1993. Risk-free incentive contracts: Eliminating agency cost using option-based compensation schemes. Journal of Accounting and Economics (October): 447-473.

Hemmer, T. 1996. Allocations of sunk capacity costs and joint costs in a linear principal-agent model. The Accounting Review (July): 419-432. (JSTOR link).

Hemmer, T. 2004. Lessons lost in linearity: A critical assessment of the general usefulness of LEN models in compensation research. Journal of Management Accounting Research (16): 149-162.

Hemmer, T., S. Matsunaga and T. Shevlin. 1996. The influence of risk diversification on the early exercise of employee stock options by executive officers. Journal of Accounting and Economics (February): 45-68.

Hill, N. T. and K. T. Stevens. 2001. Structuring compensation to achieve better financial results. Strategic Finance (March): 48-51. (Related to CEO incentive pay).

Hite, G. L. and M. S. Long. 1982. Taxes and executive stock options. Journal of Accounting and Economics (July): 3-14.

Hoffman, W. H. Jr. 1961. Executive compensation - Are you keeping in style or counting the costs? N.A.A. Bulletin (January): 15-23.

Holthausen, R. W., D. F. Larcker and R. G. Sloan. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics (February): 29-74.

Holthausen, R. W., D. F. Larcker and R. G. Sloan. 1995. Business unit innovation and the structure of executive compensation. Journal of Accounting and Economics (March-May): 279-313.

Hunt, H. G. III and R. L. Hogler. 1990. Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting. Accounting, Organizations and Society 15(5): 437-454.

Indjejikian, R. J. 1999. Performance evaluation and compensation research: An agency perspective. Accounting Horizons (June): 147-157. 

Isaacs, N. 1925. On agents and "agencies". Harvard Business Review (April): 265-274.

Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758.

Ittner, C. D., D. F. Larcker and M. V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review (April): 231-255. (JSTOR link).

Janakiraman, S. N., R. A. Lambert and D. F. Larcker. 1992. An empirical investigation of the relative performance evaluation hypothesis. Journal of Accounting Research (Spring): 53-69. (JSTOR link).

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).

Jensen, M. C. 1976. Theory of the Firm: Managerial Behavior, Agency costs and Ownership Structure. Center For Research in Government Policy & Business, Graduate School of Management, University of Rochester.

Jensen, M. C. 2001. Corporate budgeting is broken - Let's fix it. Harvard Business Review (November): 94-101.

Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics (October): 305-360.

Jensen, M. C., J. L. Zimmerman. 1985. Management compensation and the managerial labor market. Journal of Accounting and Economics (April): 3-9.

Jermier, J. M., D. Knights and W. R. Nord. 1995. Resistance and Power in Organizations: Agency, Subjectivity, and the Labour Process (Critical Perspectives on Work and Organizations). Routledge.

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

Kaplan, R. S. 1985. Evidence on the effect of bonus schemes on accounting procedure and accrual decisions. Journal of Accounting and Economics (April): 109-113.

Karake, Z. A. 1992. Information Technology and Management Control: An Agency Theory Perspective. Praeger Publications. 

Karake-Shalhoub, Z. 2002. Trust and Loyalty in Electronic Commerce: An Agency Theory Perspective. Quorum Books.

Kershaw, R. and A. Harrell. 1999. Strategic control systems and managers' quality effort decisions: An agency theory perspective. Advances in Management Accounting (7): 151-167.

Kesner, I. F., D. L. Shapiro and A. Sharma. 1994. Brokering mergers: An agency theory perspective on the role of representatives. The Academy of Management Journal 37(3): 703-721. (JSTOR link).

Kim, K. and D. A. Schroeder. 1990. Analysts' use of managerial bonus incentives in forecasting earnings. Journal of Accounting and Economics (May): 3-23.

Kim, O. and Y. Suh. 1993. Incentive efficiency of compensation based on accounting and market performance. Journal of Accounting and Economics (January-July):  25-53.

Kren, L. 2001. The relation between chief executive compensation and financial performance: The information effects of diversification. Advances in Management Accounting (10): 141-169.

Kren, L. and T. Tyson. 2009. Trade-offs in objective and subjective performance evaluation: A case study examining the validity of agency theory predictions. Management Accounting Quarterly (Winter): 12-23.

Kunz, A. H. and D. Pfaff. 2002. Agency theory, performance evaluation, and the hypothetical construct of intrinsic motivation. Accounting, Organizations and Society 27(3): 275-295.

Laffont, J. 2003. The Principal Agent Model: The Economic Theory of Incentives (The International Library of Critical Writings in Economics Series, 162). Edward Elgar Publishing.

Laffont, J. and D. Martimort. 2001. The Theory of Incentives: The Principal-Agent Model. Princeton University Press.

Lamber, R. A., D. F. Larcker and R. E. Verrecchia. 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research (Spring): 129-149. (JSTOR link).

Lambert, R. A. 1985. Variance investigation in agency settings. Journal of Accounting Research (Autumn): 633-647. (JSTOR link).

Lambert, R. A. 1993. The use of accounting and security price measures of performance in managerial compensation contracts: A discussion. Journal of Accounting and Economics (January-July): 101-123.

Lambert, R. A. 1999. Discussion of “Asset valuation and performance measurement in a dynamic agency setting”. Review of Accounting Studies 4(3-4): 259-264.

Lambert, R. A. 1999. Discussion of performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 215-221. (JSTOR link).

Lambert, R. A. 2003. Discussion of ‘limited attention, information disclosure, and financial reporting’. Journal of Accounting and Economics (December): 387-400.

Lambert, R. A. 2004. Discussion of analysts’ treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 205-222.

Lambert, R. A. and D. F. Larcker. 1985. Golden parachutes, executive decision-making, and shareholder wealth. Journal of Accounting and Economics (April): 179-203.

Lambert, R. A. and D. F. Larcker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 85-125. (JSTOR link).

Lanen, W. N. 1995. Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research (Studies on Managerial Accounting): 129-134. (JSTOR link).

Lanen, W. N. and D. F. Larcker. 1992. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research (Spring): 70-93. (JSTOR link).

Lee, P. M. and H. M. O'Neill. 2003. Ownership structures and R&D investments of U.S. and Japanese firms: Agency and stewardship perspectives. The Academy of Management Journal 46(2): 212-225. (JSTOR link).

Lewellen, W., C. Loderer and K. Martin. 1987. Executive compensation and executive incentive problems: An empirical analysis. Journal of Accounting and Economics (December): 287-310. 

Lewellen, W. G., T. Park and B. T. Ro. 1996. Self-serving behavior in managers' discretionary information disclosure decisions. Journal of Accounting and Economics (April): 227-251.

Liao, S. S. 1979. The effect of the separation of ownership from control on accounting policy decisions: A comment. The Accounting Review (April): 414-416. (JSTOR link).

Lo, K. 2003. Economic consequences of regulated changes in disclosure: The case of executive compensation. Journal of Accounting and Economics (August): 285-314.

Luft, J. L. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research (9): 199-216. (Summary).

Lynch, L. J. and S. E. Perry. 2003. An overview of management compensation. Journal of Accounting Education 21(1): 43-60.

Ma, C. 1988. Unique implementation of incentive contracts with many agents. Review of Economic Studies 55(4): 555-572.

Mackenzie, C. and N. Stoljar. 2000. Relational Autonomy: Feminist Perspectives on Autonomy, Agency, and the Social Self. Oxford University Press.

Magee, R. P. 1988. Variable cost allocation in a principal/agent setting. The Accounting Review (January): 42-54. (JSTOR link).

Matsunaga, S. R. 1995. The effects of financial reporting costs on the use of employee stock options. The Accounting Review (January): 1-26. (JSTOR link).

McEachern, W. A. 1976. The managerial revolution and corporate performance. Challenge (May-June): 36-40.

Melumad, N. D. and S. Reichelstein. 1987. Centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 1-18. (JSTOR link).

Merchant, K. A. 1989. Rewarding Results: Motivating Profit Center Managers. Boston: Harvard Business School Press.

Murphy, K. J. 1985. Corporate performance and managerial remuneration : An empirical analysis. Journal of Accounting and Economics (April): 11-42.

Murphy, K. J. 2000. Performance standards in incentive contracts. Journal of Accounting and Economics (December): 245-278.

Murphy, K. J. 2003. Stock-based pay in new economy firms. Journal of Accounting and Economics (January): 129-147.

Murphy, K. J. and J. L. Zimmerman. 1993. Financial performance surrounding CEO turnover. Journal of Accounting and Economics (January-July): 273-315.

Namiki, N. and S. P. Sethi. 1985. Top management compensation and corporate performance. Journal of Business Strategy: 37-43.

McNay, L. 2000. Gender & Agency: Reconfiguring the Subject in Feminist and Social Theory. Polity Press.

Mosberg, J. F. 1991. Managing for profit. Management Accounting (August): 50-53. (Related to profit center incentives).

Naiker, V., F. Navissi and V. G. Sridharan. 2008. The agency cost effects of unionization on firm value. Journal of Management Accounting Research (20): 133-152.

Natarajan, R. 1996. Stewardship value of earnings components: Additional evidence on the determinants of executive compensation. The Accounting Review (January): 1-22. (JSTOR link).

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Newman, H. A. 1989. Selection of short-term accounting-based bonus plans. The Accounting Review (October): 758-772. (JSTOR link).

Nicolaou, A. I. 2001. Interactive effects of strategic and cost management systems on managerial performance. Advances in Management Accounting (10): 203-225.

Noreen, E. 1988. The economics of ethics: A new perspective on agency theory. Accounting Organizations and Society 13(4): 359-369.

Oakley, A. 2002. Reconstructing Economic Theory: The Problem of Human Agency. Edward Elgar Publications. 

Orsini, J.N. 1987. Bonuses: What is the impact? National Productivity Review (Spring): 180-184.

Ortiz-Molina, H. 2007. Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay. Journal of Accounting and Economics (March): 69-93.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Parker, L. D. 1976. Goal congruence: A misguided accounting concept. Abacus 12(1): 3-13.

Parks, J. M. and E. J. Conlon. 1995. Compensation contracts: Do agency theory assumptions predict negotiated agreements? The Academy of Management Journal 38(3): 821-838. (JSTOR link).

Penno, M. 1984. Asymmetry of pre-decision information and managerial accounting. Journal of Accounting Research (Spring): 177-191. (JSTOR link).

Perry, W. E. 1979. How to Manage Management. Vangard Press.

Pfeffer, J. 1998. Six dangerous myths about pay. Harvard Business Review (May-June): 109-119. (Summary). (Pfeffer mentions that agency theory is part of the problem).

Prasad, S. B. 1974. Top management compensation and corporate performance. The Academy of Management Journal 17(3): 554-558. (JSTOR link).

Rajan, M. V. 1992. Cost allocation in multiagent settings. The Accounting Review (July): 527-545. (JSTOR link).

Rajgopal, S. and T. Shevlin. 2002. Empirical evidence on the relation between stock option compensation and risk taking. Journal of Accounting and Economics (June): 145-171.

Rankin, F. W. and T. L. Savre. 2000. The effects of performance separability and contract type on agent effort. Accounting, Organizations and Society 25(7): 683-695.

Rao, H. and E. H. Neilsen. 1992. An ecology of agency arrangements: Mortality of savings and loan associations, 1960-1987. Administrative Science Quarterly 37(3): 448-470. (JSTOR link).

Rao, H. and E. H. Neilsen. 1992. Errata: An ecology of agency arrangements: Mortality of savings and loan associations, 1960-1987. Administrative Science Quarterly 37(4): 697. (JSTOR link).

Rappaport, A. 1978. Executive incentives vs. corporate growth. Harvard Business Review (July-August ):81-88.

Raviv, A. 1985. Management compensation and the managerial labor market an overview. Journal of Accounting and Economics (April): 239-245.

Reichelstein, S. 1992. Constructing incentive schemes for government contracts: An application of agency theory. The Accounting Review (October): 712-731. (JSTOR link). (Part of a forum on accounting for defense contracts).

Reichelstein, S. 2000. Providing managerial incentives: Cash flows versus accrual accounting. Journal of Accounting Research (Autumn): 243-269. (JSTOR link).

Rhodes, J. 2004. Radical Feminism, Writing, and Critical Agency: From Manifesto to Modem (S U N Y Series in Feminist Criticism and Theory). Suny Press.

Robey, D., M. M. Bakr and T. S. Miller. 1977. Organizational size and management autonomy: Some structural discontinuities. The Academy of Management Journal 20(3): 378-397. (JSTOR link).

Ronen, J. and A. Aharoni. 1989. The choice among accounting alternatives and management compensation: Effects of corporate tax. The Accounting Review (January): 69-86. (JSTOR link).

Ronen, J. and V. Yaari. 2007. Demand for the truth in principal-agent relationships. Review of Accounting Studies 12(1): 125-153.

Rosen, S. 1985. Commentary on ‘golden parachutes, executive decision-making, and shareholder wealth’. Journal of Accounting and Economics (April): 205-208.

Roth, K. and S. O'Donnell. 1996. Foreign subsidiary compensation strategy: An agency theory perspective. The Academy of Management Journal 39(3): 678-703. (JSTOR link).

Salancik, G. R. and J. Pfeffer. 1980. Effects of ownership and performance on executive tenure in U.S. corporations. The Academy of Management Journal 23(4): 653-664. (JSTOR link).

Salancik, G. R., B. M. Staw and L. R. Pondy. 1980. Administrative turnover as a response to unmanaged organizational interdependence. The Academy of Management Journal 23(3): 422-437. (JSTOR link).

Sanders, W. G. and M. A. Carpenter. 2003. Strategic satisficing? A behavioral-agency theory perspective on stock repurchase program announcements. The Academy of Management Journal 46(2): 160-178. (JSTOR link).

Sapienza, H. J. and A. K. Gupta. 1994. Impact of agency risks and task uncertainty on venture capitalist-CEO interaction. The Academy of Management Journal 37(6): 1618-1632. (JSTOR link).

Schmidt, R. 1977. The board of directors and financial interests. The Academy of Management Journal 20(4): 677-682. (JSTOR link).

Schroeder, D. A. 1992. A heuristic for determining budget-based contracts in multi-period settings. Journal of Management Accounting Research (4): 156-178.

Schulze, W. S., M. H. Lubatkin and R. N. Dino. 2003. Exploring the agency consequences of ownership dispersion among the directors of private family firms. The Academy of Management Journal 46(2): 179-194. (JSTOR link).

Seal, W. 2006. Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research (December): 389-408.

Shim, E. D., J. Lee and T. Corrigan. 1999. An empirical examination of top executive compensation and economic performance in financial service firms. Advances in Management Accounting (8): 225-237.

Sisaye, S. 1998. A power-control-exchange framework of accounting: Applications to divisionalized business organizations. Advances in Management Accounting (6): 113-146.

Sloan, R. G. 1993. Accounting earnings and top executive compensation. Journal of Accounting and Economics (January-July): 55-100.

Smith, A. 1993. Earnings and management incentives: Comments. Journal of Accounting and Economics (January-July): 337-347.

Smith, E. D. 1979. The effect of the separation of ownership from control on accounting policy decisions: A reply. The Accounting Review (April): 417-420. (JSTOR link).

Sprinkle, G. B., M. G. Williamson and D. R. Upton. 2008. The effort and risk-taking effects of budget-based contracts. Accounting, Organizations and Society 33(4-5): 436-452.

Stathopoulos, K. S. Espenlaub and M. Walker. 2004. U.K. executive compensation practices: New economy versus old economy. Journal of Management Accounting Research (16): 57-92.

Stevenson, W. B. and D. Greenberg. 2000. Agency and social networks: Strategies of action in a social structure of position, opposition, and opportunity. Administrative Science Quarterly 45(4): 651-678. (JSTOR link).

Stroh, L. K., J. M. Brett, J. P. Baumann and A. H. Reilly. 1996. Agency theory and variable pay compensation strategies. The Academy of Management Journal 39(3): 751-767. (JSTOR link).

Sunder, S. 1994. Economic incentives as a substitute for detailed accounting requirements: The case of compensation value of stock options. Accounting Horizons (June): 110.

Tehranian, H., N. G. Travlos and J. F. Waegelein. 1987. Management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 51-76. (JSTOR link).

Tesoriere, S. A. 1944. Accounting for market profits and management profits. N.A.C.A. Bulletin (May 1): 931-957.

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting.  Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

Tosi, H. L., J. P. Katz and L. R. Gomez-Mejia. 1997. Disaggregating the agency contract: The effects of monitoring, incentive alignment, and term in office on agent decision making. The Academy of Management Journal 40(3): 584-602. (JSTOR link).

Tosi, H. L. Jr. and L. R. Gomez-Mejia. 1989. The decoupling of CEO pay and performance: An agency theory perspective. Administrative Science Quarterly 34(2): 169-189. (JSTOR link).

Uecker, W., A. Schepanski and J. Shin. 1985. Toward a positive theory of information evaluation: Relevant tests of competing models in a principal-agency setting. The Accounting Review (July): 430-457. (JSTOR link).

Verstegen, B. H. J. 2001. Nine ways for a decision maker to use theoretical notions, with special reference to teaching agency theory for management accounting. Journal of Accounting Education 19(2): 119-127.

Wade, J., C. A. O'Reilly, III and I. Chandratat. 1990. Golden Parachutes: CEOs and the exercise of social influence. Administrative Science Quarterly 35(4): 587-603. (JSTOR link).

Wagenhofer, A. 1996. The value of distorting overhead cost allocations in an agency setting. Management Accounting Research (December): 367-385.

Walker, M. 1989. Agency theory: A falsificationist perspective. Accounting, Organizations and Society 14(5-6): 433-453.

Wallace, J. S. 1997. Adopting residual income-based compensation plans: Do you get what you pay for? Journal of Accounting and Economics (31 December): 275-300.

Waller, W. S. and R. A. Bishop. 1990. An experimental study of incentive pay schemes, communication, and intrafirm resource allocation. The Accounting Review (October): 812-836. (JSTOR link).

Warfield, T. D., J. J. Wild and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics (July): 61-91.

Welbourne, T. M., D. B. Balkin and L. R. Gomez-Mejia. 1995. Gainsharing and mutual monitoring: A combined agency-organizational justice interpretation. The Academy of Management Journal 38(3): 881-899. (JSTOR link).

Williams, D. J. 1986. Shareholder bonding in financial mutuals: An exploratory study of the relative effects of altruism and agency. Accounting, Organizations and Society 11(3): 271-286.

Xue, Y. 2007. Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation. Review of Accounting Studies 12(4): 659-690. 

Yermack, D. 2006. Golden handshakes: Separation pay for retired and dismissed CEOs. Journal of Accounting and Economics (September): 237-256.

Yost, J. A. 1990. Intra-firm resource allocation and transfer pricing under asymmetric information: A principal-agent analysis of decentralized decision-making in a multi-division firm. Journal of Management Accounting Research (2): 134-139.

Young, S. M. 1985. Discussion of a laboratory investigation of the moral hazard problem in an agency relationship. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 121-123. (JSTOR link).

 

Agency Theory Main Page Theories Main Page

Books
DVDs
Electronics

 Magazines
Software
VHS

Google
 
Web maaw.info