期刊論文
| 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 | en |
| ISSN | 1873-6793 0957-4174 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 否 |
| 國別 | GBR |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64138 ) |