The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers
成果类型：
Review
署名作者：
Abernethy, Margaret A.; Bouwens, Jan; Van Lent, Laurence
署名单位：
University of Melbourne; Tilburg University
刊物名称：
CONTEMPORARY ACCOUNTING RESEARCH
ISSN/ISSBN：
0823-9150
DOI：
10.1111/j.1911-3846.2012.01178.x
发表日期：
2013
页码：
925-961
关键词：
FINANCIAL PERFORMANCE
balanced scorecard
measure congruity
data manipulation
cost allocation
short-termism
earnings
incentives
INVESTMENT
DESIGN
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