000			03567nam a22004095i 4500
001			978-0-387-30399-4
003			DE-He213
005			20250710083946.0
007			cr nn 008mamaa
008			100301s2007 xxu| s |||| 0|eng d
020			_a9780387303994 _a99780387303994
024	7		_a10.1007/978-0-387-30399-4 _2doi
082	0	4	_a657 _223
100	1		_aAntle, Rick. _eeditor.
245	1	0	_aEssays in Accounting Theory in Honour of Joel S. Demski _h[recurso electrónico] / _cedited by Rick Antle, Frøystein Gjesdal, Pierre Jinghong Liang.
264		1	_aNew York, NY : _bSpringer New York, _c2007.
300			_aXIX, 326 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_arecurso en línea _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aJoel S. Demski: A Leader in Accounting Scholarship -- Joel S. Demski: A Leader in Accounting Scholarship -- General Theory -- Fair Value, Accounting Aggregation and Multiple Sources of Information -- Equilibrium Voluntary Disclosures when Firms Possess Random Multi-Dimensional Private Information -- Synergy, Quantum Probabilities, and Cost of Control -- Moral Hazard with Hidden Information -- On The Subtleties of the Principal-Agent Model -- Applied Theory -- Incentive Problems and Investment Timing Options -- Aligning Incentives by Capping Bonuses -- The Controllability Principle in Responsibility Accounting: Another Look -- Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordination -- Connections to Practice -- The Structure of Performance-Vested Stock Option Grants -- The Lcamr Missile -- Commentary and Perspectives -- A Note on the Information Perspective and the Conceptual Framework -- Economizing Principle in Accounting Research.
520			_aRick Antle is the William S. Beinecke Professor of Accounting at the Yale School of Management, where he was the Senior Associate Dean from 2000 to 2005. Frøystein Gjesdal is a professor of Managerial Economics at Norwegian School of Economics and Business Administration (NHH) and is currently Head of the Department of Accounting, Auditing and Law. Pierre Jinghong Liang is an Associate Professor of Accounting at Tepper School of Business, Carnegie Mellon University. Advancing understanding of accounting theory, this rigorous scholarly work focuses on the analysis of corporate accounting reports as a source of information used in corporate decision-making and in pricing securities by the capital market. Wide-ranging and important chapters cover such topical issues as: managerial compensation, corporate insider trading, real options, fair value accounting standards, procurement costing, and quantum information. The chapters illustrate the variety of both modeling and empirical methods for addressing issues involving incentives and information. The authors' unparalleled quality makes this book useful for both established and aspiring accounting scholars.
650		0	_aECONOMICS.
650		0	_aAUDITING.
650	1	4	_aECONOMICS/MANAGEMENT SCIENCE.
650	2	4	_aACCOUNTING/AUDITING.
700	1		_aGjesdal, Frøystein. _eeditor.
700	1		_aLiang, Pierre Jinghong. _eeditor.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9780387303970
856	4	0	_uhttp://dx.doi.org/10.1007/978-0-387-30399-4 _zVer el texto completo en las instalaciones del CICY
912			_aZDB-2-SBE
942			_2ddc _cER
999			_c57044 _d57044