Economics of Accounting

Economics of Accounting

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This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It is not a survey of the literature, but provides a succinct source for learning the fundamentals of the economics of incentives. While there is an emphasis on information issues of interest to accounting researchers, it is also relevant to researchers in economics, finance, management science, ...The pre-contract information models are particularly relevant to settings in which the agent is an entrepreneur who is taking ... + eLcbaquot; - v(Aaquot;) = e, c^ + (1 - e, )cbaquot; = U. The proof demonstrates that there exists a communication contract of the form anbsp;...


Title:Economics of Accounting
Author: Peter Ove Christensen, Gerald Feltham
Publisher:Springer Science & Business Media - 2005-07-29
ISBN-13:

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