The trade-off of reliability for relevance within a stewardship setting

Peter D. Woodlock and Richard A. Young
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Peter D. Woodlock: Department of Accounting and Finance, Williamson College of Business Administration, Youngstown State University, Youngstown, OH, USA, Postal: Department of Accounting and Finance, Williamson College of Business Administration, Youngstown State University, Youngstown, OH, USA
Richard A. Young: Fisher College of Business, Ohio State University, Columbus, OH, USA, Postal: Fisher College of Business, Ohio State University, Columbus, OH, USA

Managerial and Decision Economics, 2001, vol. 22, issue 6, 315-326

Abstract: In a single period stewardship setting in which an agent has some reporting discretion, we identify the types of reporting discretion that lead to relevant and reliable reporting. We also provide instances when the reporting discretion available to the agent will cause these two characteristics of reporting to be in conflict. Copyright © 2001 John Wiley & Sons, Ltd.

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:wly:mgtdec:v:22:y:2001:i:6:p:315-326

DOI: 10.1002/mde.1022

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