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审核机制下的激励模型(Ⅱ):道德风险 被引量:6

Incentive Models under Auditing Mechanism ( Ⅱ ):Moral Hazard
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摘要 本文考虑审核机制下的道德风险问题,针对离散情形和连续情形,我们假设存在一种审核机制,即委托人能通过审核手段来判断代理人是否努力,并对偷懒者进行惩罚,或者更为准确地确定其努力程度,以激励其努力并给予补偿。我们可以把前者看作惩戒机制,后者看作一种确认机制,两者都能够有效率地降低不确定信息带来的损失。
作者 夏少刚 张巍
机构地区 东北财经大学
出处 《数量经济技术经济研究》 CSSCI 北大核心 2004年第6期45-52,共8页 Journal of Quantitative & Technological Economics
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参考文献11

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同被引文献29

  • 1闫森,杜纲.具有随机约束的委托-代理模型[J].数量经济技术经济研究,2004,21(8):103-108. 被引量:8
  • 2孙凡.会计信息真实性的宏观测度研究[J].山西财经大学学报,2004,26(4):137-140. 被引量:5
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