{"id":"https://openalex.org/W2020181879","doi":"https://doi.org/10.1007/s00291-010-0220-5","title":"On the effects of the degree of discretion in reporting managerial performance","display_name":"On the effects of the degree of discretion in reporting managerial performance","publication_year":2010,"publication_date":"2010-07-05","ids":{"openalex":"https://openalex.org/W2020181879","doi":"https://doi.org/10.1007/s00291-010-0220-5","mag":"2020181879"},"language":"en","primary_location":{"id":"doi:10.1007/s00291-010-0220-5","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00291-010-0220-5","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0220-5.pdf","source":{"id":"https://openalex.org/S2502551423","display_name":"OR Spectrum","issn_l":"0171-6468","issn":["0171-6468","1436-6304"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"OR Spectrum","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0220-5.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020785576","display_name":"Anja De Waegenaere","orcid":"https://orcid.org/0000-0001-7396-3789"},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"Anja De Waegenaere","raw_affiliation_strings":["Center for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, P.O. Box 90153, 5000 LE, Tilburg, The Netherlands","CentER for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, Tilburg, The Netherlands 5000 LE#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Center for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, P.O. Box 90153, 5000 LE, Tilburg, The Netherlands","institution_ids":["https://openalex.org/I193700539"]},{"raw_affiliation_string":"CentER for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, Tilburg, The Netherlands 5000 LE#TAB#","institution_ids":["https://openalex.org/I193700539"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075629407","display_name":"Jacco L. Wielhouwer","orcid":"https://orcid.org/0000-0002-0509-0602"},"institutions":[{"id":"https://openalex.org/I865915315","display_name":"Vrije Universiteit Amsterdam","ror":"https://ror.org/008xxew50","country_code":"NL","type":"education","lineage":["https://openalex.org/I865915315"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Jacco L. Wielhouwer","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, VU University Amsterdam, De Boelelaan 1105, 1081 HV, Amsterdam, The Netherlands","Department of Accounting, Faculty of Economics, VU University Amsterdam, Amsterdam, The Netherlands 1081 HV"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, VU University Amsterdam, De Boelelaan 1105, 1081 HV, Amsterdam, The Netherlands","institution_ids":["https://openalex.org/I865915315"]},{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, VU University Amsterdam, Amsterdam, The Netherlands 1081 HV","institution_ids":["https://openalex.org/I865915315"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5020785576"],"corresponding_institution_ids":["https://openalex.org/I193700539"],"apc_list":{"value":2390,"currency":"EUR","value_usd":2990},"apc_paid":{"value":2390,"currency":"EUR","value_usd":2990},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.14774517,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"33","issue":"2","first_page":"359","last_page":"392"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11182","display_name":"Auction Theory and Applications","score":0.9991000294685364,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11182","display_name":"Auction Theory and Applications","score":0.9991000294685364,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10646","display_name":"Experimental Behavioral Economics Studies","score":0.9968000054359436,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/discretion","display_name":"Discretion","score":0.9555416107177734},{"id":"https://openalex.org/keywords/compensation","display_name":"Compensation (psychology)","score":0.7979998588562012},{"id":"https://openalex.org/keywords/degree","display_name":"Degree (music)","score":0.6252977848052979},{"id":"https://openalex.org/keywords/principal","display_name":"Principal (computer security)","score":0.6154230833053589},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.47182828187942505},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.468749076128006},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.4398093819618225},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.39416566491127014},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.341795951128006},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3065655827522278},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.10585683584213257},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.08559912443161011},{"id":"https://openalex.org/keywords/social-psychology","display_name":"Social psychology","score":0.066165030002594}],"concepts":[{"id":"https://openalex.org/C2777632292","wikidata":"https://www.wikidata.org/wiki/Q315515","display_name":"Discretion","level":2,"score":0.9555416107177734},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.7979998588562012},{"id":"https://openalex.org/C2775997480","wikidata":"https://www.wikidata.org/wiki/Q586277","display_name":"Degree (music)","level":2,"score":0.6252977848052979},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.6154230833053589},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.47182828187942505},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.468749076128006},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4398093819618225},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39416566491127014},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.341795951128006},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3065655827522278},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.10585683584213257},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08559912443161011},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.066165030002594},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1007/s00291-010-0220-5","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00291-010-0220-5","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0220-5.pdf","source":{"id":"https://openalex.org/S2502551423","display_name":"OR Spectrum","issn_l":"0171-6468","issn":["0171-6468","1436-6304"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"OR Spectrum","raw_type":"journal-article"},{"id":"pmh:oai:tilburguniversity.edu:openaire/32838301-3c63-414a-92a4-4ae3d5f4d2fe","is_oa":true,"landing_page_url":"https://research.tilburguniversity.edu/en/publications/32838301-3c63-414a-92a4-4ae3d5f4d2fe","pdf_url":null,"source":{"id":"https://openalex.org/S4406923027","display_name":"Tilburg University Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"De Waegenaere, A M B & Wielhouwer, J L 2011, 'On the effects of the degree of discretion in reporting managerial performance', OR Spectrum, vol. 33, no. 2, pp. 359-392. https://doi.org/10.1007/s00291-010-0220-5","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:tilburguniversity.edu:publications/7251fe36-f257-46bc-8185-d0fee3c496c8","is_oa":false,"landing_page_url":"https://research.tilburguniversity.edu/en/publications/7251fe36-f257-46bc-8185-d0fee3c496c8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401490","display_name":"Research portal (Tilburg University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I193700539","host_organization_name":"Tilburg University","host_organization_lineage":["https://openalex.org/I193700539"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":""},{"id":"pmh:vu:oai:research.vu.nl:publications/b7742ff9-b055-48a4-81f7-6b48046f4943","is_oa":true,"landing_page_url":"https://research.vu.nl/en/publications/b7742ff9-b055-48a4-81f7-6b48046f4943","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"OR Spectrum: Quantitative Approaches in Management, 33, 359 - 392. Springer Verlag","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1007/s00291-010-0220-5","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00291-010-0220-5","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0220-5.pdf","source":{"id":"https://openalex.org/S2502551423","display_name":"OR Spectrum","issn_l":"0171-6468","issn":["0171-6468","1436-6304"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"OR Spectrum","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","score":0.6200000047683716,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2020181879.pdf","grobid_xml":"https://content.openalex.org/works/W2020181879.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W1485535210","https://openalex.org/W1587547319","https://openalex.org/W1965409024","https://openalex.org/W2015775939","https://openalex.org/W2021754601","https://openalex.org/W2027339036","https://openalex.org/W2030057412","https://openalex.org/W2059155891","https://openalex.org/W2086972508","https://openalex.org/W2091337798","https://openalex.org/W2129357446","https://openalex.org/W2142008025","https://openalex.org/W2144332465","https://openalex.org/W2160830343","https://openalex.org/W3123161798","https://openalex.org/W3124071598","https://openalex.org/W3125982850"],"related_works":["https://openalex.org/W4313701587","https://openalex.org/W4280644539","https://openalex.org/W2357880359","https://openalex.org/W1984307612","https://openalex.org/W2969825761","https://openalex.org/W4245138486","https://openalex.org/W1990358638","https://openalex.org/W3125167250","https://openalex.org/W3197933582","https://openalex.org/W3196229867"],"abstract_inverted_index":{"We":[0,36,68,82,107],"consider":[1],"a":[2,7,12,71,131],"principal-agent":[3],"setting":[4],"in":[5,89],"which":[6,121],"manager\u2019s":[8,65],"compensation":[9,103],"depends":[10],"on":[11,54,98,148],"noisy":[13],"performance":[14,34],"signal,":[15],"and":[16,63,116],"the":[17,21,30,33,38,41,49,55,58,64,94,96,99,118,122,149,152,154],"manager":[18],"is":[19,104,165],"granted":[20],"right":[22],"to":[23,28,130],"choose":[24],"an":[25,87],"(accounting)":[26],"method":[27],"determine":[29],"value":[31],"of":[32,40,43,51,61,74,102,112,124,136,151,157],"signal.":[35],"study":[37],"effect":[39,97],"degree":[42,73,156],"such":[44],"reporting":[45,90,114,143],"discretion,":[46],"measured":[47],"by":[48],"number":[50],"acceptable":[52],"methods,":[53],"optimal":[56,155],"contract,":[57],"expected":[59,66,100],"cost":[60,101,135],"compensation,":[62],"utility.":[67],"find":[69,84,140],"that":[70,85,141],"minimal":[72],"discretion":[75,91,115,144,158],"may":[76],"be":[77,160],"necessary":[78],"for":[79],"successful":[80],"contracting.":[81],"also":[83],"while":[86],"increase":[88],"never":[92],"harms":[93],"manager,":[95,153],"more":[105],"subtle.":[106],"identify":[108],"three":[109,126],"main":[110],"effects":[111,127],"increased":[113],"characterize":[117],"conditions":[119],"under":[120],"aggregate":[123],"these":[125],"will":[128],"lead":[129],"higher":[132,161],"or":[133],"lower":[134],"compensation.":[137],"Finally,":[138],"we":[139],"when":[142,163],"induces":[145],"costly":[146],"effort":[147],"part":[150],"can":[159],"than":[162],"it":[164],"costless.":[166]},"counts_by_year":[],"updated_date":"2026-06-19T15:47:20.252518","created_date":"2025-10-10T00:00:00"}