Economics of Accounting Performance Evaluation /

This is the second of two volumes in which the authors examine a variety of economic analyses of the decision-facilitating and decision-influencing roles of information that are pertinent to the study of the economic impact of accounting. The first volume focused on externally reported information i...

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Detalhes bibliográficos
Principais autores: Christensen, Peter Ove. (Autor, http://id.loc.gov/vocabulary/relators/aut), Feltham, Gerald. (http://id.loc.gov/vocabulary/relators/aut)
Autor Corporativo: SpringerLink (Online service)
Formato: Recurso Eletrônico livro eletrônico
Idioma:English
Publicado em: New York, NY : Springer US : Imprint: Springer, 2005.
Edição:1st ed. 2005.
coleção:Springer Series in Accounting Scholarship, 2
Assuntos:
Acesso em linha:https://doi.org/10.1007/b137817
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Sumário:
  • to Performance Evaluation
  • Performance Evaluation in Single-Period/Single-Agent Settings
  • Optimal Contracts
  • Ex Post Performance Measures
  • Linear Contracts
  • Multiple Tasks and Multiple Performance Measures
  • Stock Prices and Accounting Numbers as Performance Measures
  • Private Agent Information and Renegotiation in Single-Period/Single-Agent Settings
  • Post-Contract, Pre-Decision Information
  • Pre-Contract Information — Uninformed Principal Moves First
  • Intra-Period Contract Renegotiation
  • Contracting in Multi-period/Single-agent Settings
  • Multi-Period Contracts with Full Commitment and Independent Periods
  • Timing and Correlation of Reports in a Multi-Period LEN Model
  • Full Commitment Contracts with Interdependent Periods
  • Inter-Period Contract Renegotiation
  • Contracting with Multiple Agents in Single-period Settings
  • Contracting with Multiple Productive Agents
  • Contracting with a Productive Agent and a Monitor.