Logo Logo

Communication and Post-Decision Information, Journal of Accounting Research

Abstract

The article looks at the various sorts of information used to determine the compensation that is given to managers. The author provides instances in which a superior can use signals as a means of valuing a manager's worth and addresses the moral hazards that this method creates and that are related to private communication. Traditional measures of assessing managers' work performance relied on management forecasts, standards, and bottom-up capital budgeting. The article concludes that auditing a manager's accounts can be used as an alternative to communication.

Type

Article

Author(s)

Ronald A. Dye

Date Published

1983

Citations

Dye, A. Ronald. 1983. Communication and Post-Decision Information. Journal of Accounting Research. 21(2): 514-533.

KELLOGG INSIGHT

Explore leading research and ideas

Find articles, podcast episodes, and videos that spark ideas in lifelong learners, and inspire those looking to advance in their careers.
learn more

COURSE CATALOG

Review Courses & Schedules

Access information about specific courses and their schedules by viewing the interactive course scheduler tool.
LEARN MORE

DEGREE PROGRAMS

Discover the path to your goals

Whether you choose our Full-Time, Part-Time or Executive MBA program, you’ll enjoy the same unparalleled education, exceptional faculty and distinctive culture.
learn more