Economics of Accounting Performance Evaluation / by Peter Ove Christensen, Gerald Feltham.

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...

Full description

Saved in:
Bibliographic Details
Main Authors: Christensen, Peter Ove (Author), Feltham, Gerald (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: New York, NY : Springer US : Imprint: Springer, 2005.
Edition:1st ed. 2005.
Series:Springer Series in Accounting Scholarship, 2
Springer eBook Collection.
Subjects:
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.
Table of Contents:
  • 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.