Economics of Accounting: Performance Evaluation (Springer Series in Accounting Scholarship)

By Peter Ove Christensen, Gerald Feltham,

Publisher: Springer
Number Of Pages: 664
Publication Date: 2005-07-29
Sales Rank: 1059181
ISBN / ASIN: 038726597X
EAN: 9780387265971
Binding: Hardcover
Manufacturer: Springer
Studio: Springer

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, and other disciplines who are interested in the economics of management incentives.