The Value of Private Pre-Decision Information in a Principal-Agent Context.
研究委托人如何影响代理人拥有私人预决策信息的程度，分析管理会计系统提供的信息在评估员工中的相关性，并探讨改善代理人私人预决策信息系统的条件。
Abstract Examines a principal-agent model in which the principal can influence the extent to which the agent has superior private information on which the latter can base his action choice. Relevance of information furnished by management accounting systems in the assessment of employees; Conditions for the improvement of the agent's private pre-decision information system.