Essays in Accounting Theory in Honour of Joel S. Demski

1. Joel S. Demski: A Leader in Accounting Scholarship
Gerald A. Feltham

Part I. General Theory

2. Fair Value, Accounting Aggregation and Multiple Sources of Information
John Christensen, Hans Frimor

3. Equilibrium Voluntary Disclosures when Firms Possess Random Multi-Dimensional Private Information
Ronald A. Dye, Mark Finn

4. Synergy, Quantum Probabilities, and Cost of Control
John Fellingham, Doug Schroeder

5. Moral Hazard with Hidden Information
Frøystein Gjesdal

6. On The Subtleties of the Principal-Agent Model
Thomas Hemmer

Part II. Applied Theory

7. Incentive Problems and Investment Timing Options
Rick Antle, Peter Bogetoft, Andrew W. Stark

8. Aligning Incentives by Capping Bonuses
Anil Arya, Jonathan Glover, Brian Mittendorf

9. The Controllability Principle in Responsibility Accounting: Another Look
Anil Arya, Jonathan Glover, Suresh Radhakrishnan

10. Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordination
Steven Huddart, John S. Hughes, Carolyn B. Levine

Part III. Connections to Practice

11. The Structure of Performance-Vested Stock Option Grants
Joseph J. Gerakos, Christopher D. Ittner, David F. Larcker

12. The Lcamr Missile
William P. Rogerson

Part IV. Commentary and Perspectives

13. A Note on the Information Perspective and the Conceptual Framework
Gary L. Sundem

14. Economizing Principle in Accounting Research
Shyam Sunder

DRM-restrictions

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Avainsanat: BUSINESS & ECONOMICS / Management Science BUS042000