期刊論文

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
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
國別 英國
公開徵稿
出版型式 ,電子版,紙本