Revenue recognition in a multiperiod agency setting

Journal of Accounting Research

Volumn 40, Issue 1, 2002, Pages 67-83

  Dutta, Sunil ^a   Zhang, Xiao Jun ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0036004045     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679x.00039     Document Type: Review

References (10)

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2. Antle, R., and R. lambert. "Accountants' Loss Functions and Induced Preferences for Conservatism." In Economic Analysis of Information: Essays in Honor of John E. Butterworth, edited by G. Feltham; A. Amershi; and W. Ziemba, pp. 373-395. Boston: Kluwer Academic Publishers, 1988.
3. Baldenius, T., and S. Reichelstein. "Incentives for Efficient Inventory Management: The Role of Historical Cost." Working paper, University of California, Berkeley, 2000.
4. Christensen, P.; G. Feltham; and M. Wu. "Cost of Capital in Residual Income Measurement under Moral Hazard." Working paper, University of British Columbia, 2000.
5. Devine, S. "The Role of Conservatism Reexamined." Journal of Accounting Research (Autumn 1963): 127-38.
6. Dutta, S., and S. Reichelstein. "Asset Valuation and Performance Measurement in a Dynamic Agency Setting." Review of Accounting Studies (December 1999): 235-58.
7. Dutta, S., and S. Reichelstein. "Controlling investment Decisions: Depreciation and Capital Charges." Working paper, University of California, Berkeley, 2001.
8. Gjesdal, F. "Accounting for Stewardship." Journal of Accounting Research (Spring 1981): 208-31.
9. Reichelstein, S. "Providing Managerial Incentives: Cash Flows versus Accrual Accounting." Journal of Accounting Research (Autumn 2000): 243-69.
10. Rogerson, W. "Inter-Temporal Cost Allocation and Managerial Investment Incentives." Journal of Political Economy (August 1997): 770-95.