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Persistent link: https://www.econbiz.de/10001144118

Contracting theory and accounting

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Agency theory and management accounting

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Income smoothing as rational equilibrium behavior? : a second look : a response

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Managerial incentives in multiperiod agency relationships

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Discussion of "Contracting theory and accounting"

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Contracting Theory and Accounting

Lambert, Richard A. - 2011

This paper reviews agency theory and its application to accounting issues. I discuss the formulation of models of incentive problems caused by moral hazard and adverse selection problems. I review theoretical research on the role of performance measures in compensation contracts, and I compare...

Persistent link: https://www.econbiz.de/10014034765

Evidence on the use of unverifiable estimates in required goodwill impairment

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Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting

Ramanna, Karthik; Watts, Ross L. - 2009 - This draft: March 17, 2009

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Evidence from goodwill non-impairments on the effects of unverifiable fair-value accounting

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Persistent link: https://www.econbiz.de/10003710322