標(biāo)題: Titlebook: Essays in Accounting Theory in Honour of Joel S. Demski; Rick Antle,Fr?ystein Gjesdal,Pierre Jinghong Liang Book 2007 Springer-Verlag US 2 [打印本頁(yè)] 作者: 底的根除 時(shí)間: 2025-3-21 17:42
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作者: Palliation 時(shí)間: 2025-3-21 21:51 作者: ARCHE 時(shí)間: 2025-3-22 01:57 作者: 連累 時(shí)間: 2025-3-22 04:53 作者: biosphere 時(shí)間: 2025-3-22 08:42
Moral Hazard with Hidden Informationconstant it is shown that risk averse agents tend to end up with more risky production plans. However, the effects of exogenous changes in risk are ambiguous. It is further demonstrated that the risk aversion of the principal will have the opposite effect as a more risk averse principal will tend to作者: 事物的方面 時(shí)間: 2025-3-22 13:56
Incentive Problems and Investment Timing Optionsreduces optimal cost targets, relative to the case when no timing option is present. The first cost target is lowered because the compensation function calls for the payment of an amount equal to the manager’s option to generate future slack, should investment take place. This increases the cost of 作者: 事物的方面 時(shí)間: 2025-3-22 17:18 作者: 含沙射影 時(shí)間: 2025-3-22 22:15 作者: DUCE 時(shí)間: 2025-3-23 04:18
A Note on the Information Perspective and the Conceptual Frameworklogical if wealth measurement is an appropriate objective. However, under the information content approach, the revenue/ expense approach, essentially focusing on the flows, which more directly reflect the events affecting an entity, may more logically follow. The revenue/expense approach seems to b作者: urethritis 時(shí)間: 2025-3-23 09:14 作者: 抒情短詩(shī) 時(shí)間: 2025-3-23 11:47 作者: STING 時(shí)間: 2025-3-23 16:44 作者: Eclampsia 時(shí)間: 2025-3-23 19:07 作者: Cervical-Spine 時(shí)間: 2025-3-23 22:34
Alessandra Graziottin MD,Filippo Murina MD performance-vested option grants may also be used to placate pension funds that are calling for their use. In addition, our exploratory examination of performance-vesting criteria finds similarities and differences to prior studies on the choice of performance measures in compensation contracts.作者: airborne 時(shí)間: 2025-3-24 05:14 作者: 發(fā)酵 時(shí)間: 2025-3-24 09:25 作者: Impugn 時(shí)間: 2025-3-24 14:05
Equilibrium Voluntary Disclosures when Firms Possess Random Multi-Dimensional Private Informatione about the asset’s value. Even though (a) antifraud rules prevent the seller from making false statements about the value of the items in his random sample, (b) all potential purchasers of the asset know that the seller’s random sample always contains at least one sample element, (c) all potential 作者: fabricate 時(shí)間: 2025-3-24 16:29
Synergy, Quantum Probabilities, and Cost of Control of quantum probabilities: (1) there is synergy associated with bundling activities together, and, hence, a demand for the firm; (2) information occupies a central place in the analysis; (3) accounting information questions can be related to other information sciences. The main result is that contro作者: 多山 時(shí)間: 2025-3-24 21:13
Moral Hazard with Hidden Informationased. This paper analyses the case in which an agent (for example a subcontractor or a dealer) obtains perfect information before deciding on his action. The close relationship to adverse selection allows easy derivation of the set of feasible sharing rules. The optimal action (production plan) is t作者: Outspoken 時(shí)間: 2025-3-25 02:45 作者: 背書(shū) 時(shí)間: 2025-3-25 04:17 作者: Asperity 時(shí)間: 2025-3-25 10:36
Aligning Incentives by Capping Bonusesfied on the grounds of keeping pay levels in check, it has also been argued that such caps can wreak havoc on a firm’s incentive problems. In this paper, we study a setting in which bonus caps can actually help align incentives. When a CEO is impatient, she may be tempted to take a hardline stance w作者: travail 時(shí)間: 2025-3-25 13:43
The Controllability Principle in Responsibility Accounting: Another Lookple control problems. In the first setting, two agents are involved first in team production (e.g., coming up with ideas) and then in related individual production (e.g., implementing the ideas). We provide conditions under which the agents are not held responsible for the team performance measure, 作者: 嫻熟 時(shí)間: 2025-3-25 17:06
Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordinationetition in product markets, corporate insiders with common private information have incentive to trade more aggressively than a monopolist with the same information. Since, given periodic financial corporate reporting, insiders routinely have access to information in advance of the market, it is rea作者: 膽大 時(shí)間: 2025-3-25 21:27 作者: 巨大沒(méi)有 時(shí)間: 2025-3-26 03:04 作者: 織布機(jī) 時(shí)間: 2025-3-26 04:40
A Note on the Information Perspective and the Conceptual Frameworks that follow logically from those objectives. Most attention is being paid to the concepts, seemingly accepting the objective of wealth measurement. This paper suggests reconsideration of wealth measurement as the objective. Christensen and Demski (2003) suggest two views of accounting objectives: 作者: visceral-fat 時(shí)間: 2025-3-26 09:22
Economizing Principle in Accounting Researchral sciences optimization is used as a structural principle for understanding the organization of the physical universe. As social scientists applied it to our self-conscious selves, economizing acquired a behavioral interpretation, leading to unnecessary and avoidable confusion with the findings of作者: 無(wú)王時(shí)期, 時(shí)間: 2025-3-26 16:21 作者: 彎彎曲曲 時(shí)間: 2025-3-26 16:52 作者: exigent 時(shí)間: 2025-3-27 00:27
Book 2007tudents, collaborators, colleagues and friends of Professor Joel S. Demski. Most of the contributors share Professor Demski’s view of accounting as the production and consumption of a very special and powerful economic good called information. Like Professor Demski, they also prefer an economic anal作者: Dungeon 時(shí)間: 2025-3-27 01:24 作者: 絕種 時(shí)間: 2025-3-27 09:05 作者: 權(quán)宜之計(jì) 時(shí)間: 2025-3-27 12:08 作者: Occipital-Lobe 時(shí)間: 2025-3-27 14:29 作者: 人工制品 時(shí)間: 2025-3-27 21:48
The Lcamr Missileught to take into account the fact that the prices it receives on many of the products it sells to the U.S. government are based on fully allocated accounting costs and how this potentially affects the firm’s incentives to produce as efficiently as possible作者: BRIDE 時(shí)間: 2025-3-27 23:54 作者: 寬大 時(shí)間: 2025-3-28 05:28
Book 2007extensive review of Professor Demski’s own contributions, to the theory of accounting over the past four decades, written by Jerry Feltham, professor emeritus at the University of British Columbia. The integration of Accounting and the Economics of information worked out by Joel Demski and those he inspired has revolutionized accounting thought..作者: 污點(diǎn) 時(shí)間: 2025-3-28 07:37 作者: 收藏品 時(shí)間: 2025-3-28 13:40
Paolo Sbraccia,Enzo Nisoli,Roberto Vettorroperty that risk arises endogenously in such principal-agent models. This, in turn, establishes that while the mixed empirical evidence on this relation may be useful from a descriptive vantage point, it does not shed any light on the validity of the principal-agent theory.作者: 表否定 時(shí)間: 2025-3-28 18:40
Clinical Management of Soft Tissue Sarcomasbe able to sustain coordinated behavior depending on the distribution characterizing liquidity trading. Thus, competition among corporate insiders may be less influential in price discovery than previously thought.作者: Carcinogen 時(shí)間: 2025-3-28 22:16 作者: 采納 時(shí)間: 2025-3-29 02:53
On The Subtleties of the Principal-Agent Modelroperty that risk arises endogenously in such principal-agent models. This, in turn, establishes that while the mixed empirical evidence on this relation may be useful from a descriptive vantage point, it does not shed any light on the validity of the principal-agent theory.作者: 該得 時(shí)間: 2025-3-29 07:04
Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordinationbe able to sustain coordinated behavior depending on the distribution characterizing liquidity trading. Thus, competition among corporate insiders may be less influential in price discovery than previously thought.作者: 加劇 時(shí)間: 2025-3-29 09:33
Synergy, Quantum Probabilities, and Cost of Controll costs decline when aggregate performance measures are used; aggregation arises naturally. An implication is that the common practice of acquiring individual measures may be misguided in an environment where synergy is a first order effect. Also, double entry accounting appears well suited for processing information in a synergistic context.作者: Contort 時(shí)間: 2025-3-29 15:20
Rick Antle,Fr?ystein Gjesdal,Pierre Jinghong LiangContains economic analytic approach to accounting theory.Over four decades of Prof. Demski‘s accounting theory作者: Adenocarcinoma 時(shí)間: 2025-3-29 19:38
http://image.papertrans.cn/e/image/315243.jpg作者: 信條 時(shí)間: 2025-3-29 21:32 作者: 果仁 時(shí)間: 2025-3-30 00:54
Joel S. Demski: A Leader in Accounting ScholarshipJoel Demski has made significant contributions to accounting research and education for nearly forty years. This paper reviews and highlights many of his scholarly contributions. He has been innovative and thought provoking — always at the leading edge of our discipline作者: encyclopedia 時(shí)間: 2025-3-30 04:07
Virgil S. Lucas Jr.,Andrew T. Huangents a new solution to the accounting aggregation problem as market information is merged into the accounting system. Multiple sources of information are available to market participants and accounting information is but one of these sources. Fair value information is available to the accounting sys作者: 收養(yǎng) 時(shí)間: 2025-3-30 10:33
Clinical Management of Memory Problemse about the asset’s value. Even though (a) antifraud rules prevent the seller from making false statements about the value of the items in his random sample, (b) all potential purchasers of the asset know that the seller’s random sample always contains at least one sample element, (c) all potential 作者: Dorsal-Kyphosis 時(shí)間: 2025-3-30 13:14
Clinical Management of Mother and Newborn of quantum probabilities: (1) there is synergy associated with bundling activities together, and, hence, a demand for the firm; (2) information occupies a central place in the analysis; (3) accounting information questions can be related to other information sciences. The main result is that contro作者: 態(tài)度暖昧 時(shí)間: 2025-3-30 19:10 作者: WATER 時(shí)間: 2025-3-30 21:35
Paolo Sbraccia,Enzo Nisoli,Roberto Vettors.” The main motivation is that a large (mainly empirical) literature has developed postulating that the key implication of the principal-agent model is that this relation be negative. I first show that a standard principal-agent model, e.g., Holmstr?m (1979), offers no equilibrium prediction about
