财务管理责任管理模式(ppt 26)
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Concluding Remarks
The Principal-agent model is theoretical elegant but mathematically tedious to use.
Empirical (real-life) evidence seems to support the model well.
The challenges, in my opinion, include:
to come up with useful, testable hypotheses;
to extend the model to more complex, but real business situations;
to encourage researchers to teach newcomers the basic skill in understanding the model rather than simply to publish in “ivory-tower” type of journals.
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