教師資料查詢 | 類別: 期刊論文 | 教師: 林芳綺 Fang-chi Lin (瀏覽個人網頁)

標題:Fuzzy Set Theory in Managerial Contract Analyses
學年97
學期2
出版(發表)日期2009/04/01
作品名稱Fuzzy Set Theory in Managerial Contract Analyses
作品名稱(其他語言)
著者林芳綺; Lin, H. C.; Hsiao, T. Y.; Lin, Y. C.
單位淡江大學會計學系
出版者
著錄名稱、卷期、頁數Expert System With Applications 36, pp.4535-4540
摘要This paper provides a fuzzy solution to managerial contract analyses. The literature shows that due to the existence of information asymmetry, principals could not completely observe real actions of agents. They are actually making contractual decisions subjectively under vague conditions. In this paper, we adopt fuzzy theory to managerial contract analyses and find that it is more efficient than using binary probability methodologies. We also prove that considering the fuzzy factors into the managerial contract analyses scales down agency and production costs and therefore gives a better utility result to a firm.
關鍵字Compensation;Managerial contract;Fuzzy set theory
語言英文
ISSN1873-6793;0957-4174
期刊性質國外
收錄於
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式,電子版,紙本
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