MARC details
| 000 -LEADER |
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04791nam a22004455i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
978-0-387-26599-5 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250710083936.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
100301s2005 xxu| s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780387265995 |
| -- |
99780387265995 |
| 024 7# - OTHER STANDARD IDENTIFIER |
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| Standard number or code |
10.1007/b137817 |
| Source of number or code |
doi |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Edition information |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Christensen, Peter O. |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
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| Title |
Economics of Accounting |
| Medium |
[recurso electrónico] : |
| Remainder of title |
Volume II - Performance Evaluation / |
| Statement of responsibility, etc. |
by Peter O. Christensen, Gerald A. Feltham. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Boston, MA : |
| Name of producer, publisher, distributor, manufacturer |
Springer US, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2005. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
XXII, 664 p. |
| Other physical details |
online resource. |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
recurso en línea |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
text file |
| Encoding format |
PDF |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Springer Series in Accounting Scholarship, |
| International Standard Serial Number |
1572-0284 ; |
| Volume/sequential designation |
2 |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
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 in financial and product markets and did not model managers as economic agents - they were assumed to act in accordance with the instructions from the firm's owners. This second volume explicitly models managers' preferences and treats them as economic agents of the principal, who acts on behalf of the firm's owners. Accounting reports, and other contractible information, play key roles in motivating managers through incentive contracts. This volume provides an extensive examination of fundamental concepts in the economic analysis of incentives, with particular emphasis on the impact of the performance measurement system characteristics on the value of the firm. ECONOMICS OF ACCOUNTING: Volume II - Performance Evaluation is divided into four parts. Volume I contains Parts A through D, and the concepts developed in Part A are fundamental to both volumes. In Volume II, Part E initially focuses on optimal contracts in a single-agent /single-task/single-period setting, and explores how performance measure characteristics affect the principal's expected payoff. Multiple performance measures (including the stock price) and multiple tasks are introduced, thereby creating settings in which the principal is concerned with both the level of incentives and the congruency of the incentives with his own preferences. Part F considers the impact of start-of-period private management information (with communication to the principal) and limited commitment in single-period settings. These analyses serve as a bridge to the multi-period models explored in Part G. These multi-period models permit exploration of the impact of inter-period consumption preferences and limited inter-period commitments on preferences with respect to the inter-period correlation and timing of performance reports. Part H concludes the book with an analysis of multi-agent contracting in settings in which agents may coordinate their actions to their mutual benefit, and may even engage in overt collusion. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
ECONOMICS. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
MICROECONOMICS. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
AUDITING. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
ECONOMICS/MANAGEMENT SCIENCE. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
ACCOUNTING/AUDITING. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
MICROECONOMICS. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Feltham, Gerald A. |
| Relator term |
author. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
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| Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY |
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| Title |
Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Relationship information |
Printed edition: |
| International Standard Book Number |
9780387265971 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Springer Series in Accounting Scholarship, |
| International Standard Serial Number |
1572-0284 ; |
| Volume/sequential designation |
2 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://dx.doi.org/10.1007/b137817">http://dx.doi.org/10.1007/b137817</a> |
| Public note |
Ver el texto completo en las instalaciones del CICY |
| 912 ## - |
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| -- |
ZDB-2-SBE |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Libros electrónicos |
