Verification of Historical Cost Reports.
研究一个部门经理的历史成本报告被验证的模型，分析单期和两期设置下的最优解决方案，以及未验证报告和验证的作用。
Abstract Studies a stylized model in which a division manager's historical cost reports are verified. Verification in one-period setting; Full-information solution; Solution in the presence of unverified cost reports; Solution in the presence of verification; Verification in two-period setting; Role of historical information.