利用授权与控制系统缓解会计信号在绩效评估与信念修正用途之间的权衡

Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals

• V.G. Narayanan · 哈佛大学 通讯
• Antonio Dávila · 哈佛大学