,

Economics of Accounting

Performance Evaluation

Paperback Engels 2007 2005e druk 9780387745770
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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 provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.

Specificaties

ISBN13:9780387745770
Taal:Engels
Bindwijze:paperback
Aantal pagina's:664
Uitgever:Springer US
Druk:2005

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Inhoudsopgave

Foreword to Volume I.- Preface to Volume I.- Preface to Volume II.- Introduction to Performance Evaluation.- Optimal Contracts.- Ex Post Performance Measures.- Linear Contracts.- Multiple Tasks and Multiple Performance Measures.- Stock Prices and Accounting Numbers as Performance Measures.- Post-contract, Pre-decision Information.- Pre-contract Information - Uninformed Principal Moves First.- Intra-period Contract Renegotiation.- Multi-period Contracts with Full Commitment and Independent Periods.- Timing and Correlation of Reports in a Multi-period LEN Model.- Full Commitment Contacts with Interdependent Periods.- Inter-period Contract Renegotiation.- Contracting with Multiple Productive Agents.- Contracting with a Productive Agent and a Monitor.- References.- Author Index.- Subject Index.

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        Economics of Accounting