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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

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書目名稱Essays in Accounting Theory in Honour of Joel S. Demski
編輯Rick Antle,Fr?ystein Gjesdal,Pierre Jinghong Liang
視頻videohttp://file.papertrans.cn/316/315243/315243.mp4
概述Contains economic analytic approach to accounting theory.Over four decades of Prof. Demski‘s accounting theory
圖書封面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
描述.Essays on Accounting Theory in Honour of Joel S. Demski is a collection of previously unpublished essays on accounting theory. The contributors are students, 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 analytic approach to accounting theory. However, some contributors have chosen other perspectives on the field of accounting. ..The book also contains an extensive 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..
出版日期Book 2007
關(guān)鍵詞Options; Reporting; accounting reporting and disclosure; accounting theory; analytic approach; bonus caps
版次1
doihttps://doi.org/10.1007/978-0-387-30399-4
isbn_softcover978-1-4419-4021-6
isbn_ebook978-0-387-30399-4
copyrightSpringer-Verlag US 2007
The information of publication is updating

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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
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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
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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
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