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Keywords: moral hazard
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Journal Articles

Shaping Incentives through Measurement and Contracts

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Jonathan D. Bonham
Journal: The Accounting Review
The Accounting Review (2024) 99 (4): 57–81.
https://doi.org/10.2308/TAR-2019-0248
Published: 01 July 2024
.... moral hazard agency theory contracts compensation accounting measurement conservatism congruity bonus plans 2024 14 10 2021 12 12 2023 18 12 2023 Editor’s note: Accepted by Jonathan C. Glover, under the Senior Editorship of W. Robert Knechel. Jonathan D...
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Journal Articles

The Relation between CEO Compensation and Past Performance

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Rajiv D. Banker, Masako N. Darrough, Rong Huang, Jose M. Plehn-Dujowich
Journal: The Accounting Review
The Accounting Review (2013) 88 (1): 1–30.
https://doi.org/10.2308/accr-50274
Published: 01 January 2013
... salary is positively associated with future performance, current bonus is not. As the model suggests, salary is adjusted to meet the reservation utility and information rent, and is positively correlated over time to reflect ability. Bonus serves to address moral hazard and adverse selection...
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