Fuzzy set theory in managerial contract analyses

被引：5

作者：

Lin, Hsuan-Chu ^{[1
]}

Lin, Fang-Chi ^{[1
]}

Hsiao, Tzy-Yih ^{[2
]}

Lin, Yu-Cheng ^{[2
]}

机构：

[1] Natl Cheng Kung Univ, Dept Accountancy, Tainan 701, Taiwan

[2] Feng Chia Univ, Dept Accounting, Taichung 407, Taiwan

来源：

EXPERT SYSTEMS WITH APPLICATIONS | 2009年 / 36卷 / 03期

关键词：

Compensation; Managerial contract; Fuzzy set theory;

D O I：

10.1016/j.eswa.2008.05.012

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

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. (c) 2008 Elsevier Ltd. All rights reserved.

引用

页码：4535 / 4540

页数：6

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