메뉴 건너뛰기




Volumn 17, Issue 3, 2000, Pages 458-490

Accounting Recognition, Moral Hazard, and Communication

Author keywords

Accounting recognition; Agency theory; Communication; Moral hazard

Indexed keywords


EID: 0346985176     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/vk8r-aadh-ur0d-6qr6     Document Type: Article
Times cited : (23)

References (49)
  • 1
    • 0010128017 scopus 로고
    • Income measurement in a dynamic economy
    • eds. W. T. Baxter and Sidney Davidson, Homewood, IL: Richard D. Irwin
    • Alexander, S. S. 1962. Income measurement in a dynamic economy. In Studies in Accounting Theory, eds. W. T. Baxter and Sidney Davidson, 127-200. Homewood, IL: Richard D. Irwin.
    • (1962) Studies in Accounting Theory , pp. 127-200
    • Alexander, S.S.1
  • 2
    • 0347721401 scopus 로고
    • The realization concept
    • American Accounting Association (AAA). 1965. The realization concept. Accounting Review 40: 312-22.
    • (1965) Accounting Review , vol.40 , pp. 312-322
  • 4
    • 84970206880 scopus 로고
    • Multiple sources of information, valuation, and accounting earnings
    • Antle, R., J. S. Demski, and S. G. Ryan. 1994. Multiple sources of information, valuation, and accounting earnings. Journal of Accounting, Auditing & Finance 9 (Fall): 675-96.
    • (1994) Journal of Accounting, Auditing & Finance , vol.9 , Issue.FALL , pp. 675-696
    • Antle, R.1    Demski, J.S.2    Ryan, S.G.3
  • 5
    • 0001215956 scopus 로고
    • Measuring executive compensations: Methods and an application
    • Antle, R., and A. Smith. 1985. Measuring executive compensations: Methods and an application. Journal of Accounting Research 23 (Spring): 1-39.
    • (1985) Journal of Accounting Research , vol.23 , Issue.SPRING , pp. 1-39
    • Antle, R.1    Smith, A.2
  • 6
    • 0002072633 scopus 로고
    • The information content of annual earnings announcements
    • Beaver W. H. 1968. The information content of annual earnings announcements. Journal of Accounting Research 6 (Supplement): 67-92.
    • (1968) Journal of Accounting Research , vol.6 , Issue.SUPPL. , pp. 67-92
    • Beaver, W.H.1
  • 8
    • 0347721536 scopus 로고
    • The accounting system as an information function
    • Butterworth, J. E. 1972. The accounting system as an information function. Journal of Accounting Research 10 (Spring): 1-27.
    • (1972) Journal of Accounting Research , vol.10 , Issue.SPRING , pp. 1-27
    • Butterworth, J.E.1
  • 10
    • 0013456514 scopus 로고
    • Communication in agencies
    • Christensen, J. 1981. Communication in agencies. Rand Journal of Economics 12 (Autumn): 661-74.
    • (1981) Rand Journal of Economics , vol.12 , Issue.AUTUMN , pp. 661-674
    • Christensen, J.1
  • 15
    • 54649083081 scopus 로고    scopus 로고
    • Welfare effects of timely reporting
    • Farlee, M. 1998. Welfare effects of timely reporting. Review of Accounting Studies 3: 289-320.
    • (1998) Review of Accounting Studies , vol.3 , pp. 289-320
    • Farlee, M.1
  • 16
    • 0000179402 scopus 로고
    • Contracts without memory in multiperiod agency models
    • Fellingham, J., P. Newman, and Y. Suh. 1985. Contracts without memory in multiperiod agency models. Journal of Economic Theory 37 (2): 340-55.
    • (1985) Journal of Economic Theory , vol.37 , Issue.2 , pp. 340-355
    • Fellingham, J.1    Newman, P.2    Suh, Y.3
  • 17
    • 0011968525 scopus 로고
    • Sarasota, FL: American Accounting Association
    • Feltham, G. 1972. Information evaluation. Sarasota, FL: American Accounting Association.
    • (1972) Information Evaluation
    • Feltham, G.1
  • 18
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • Feltham, G., and J. Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. Accounting Review 69 (3): 429-53.
    • (1994) Accounting Review , vol.69 , Issue.3 , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 22
    • 20144363719 scopus 로고    scopus 로고
    • On the frequency, quality, and informational role of mandatory financial reports
    • Gigler, F., and T. Hemmer. 1998. On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research 36 (Supplement): 117-47.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 117-147
    • Gigler, F.1    Hemmer, T.2
  • 24
    • 0001248404 scopus 로고
    • Accounting for stewardship
    • _. 1981. Accounting for stewardship. Journal of Accounting Research 19 (Autumn): 208-31.
    • (1981) Journal of Accounting Research , vol.19 , Issue.AUTUMN , pp. 208-231
  • 25
    • 0000638668 scopus 로고
    • An analysis of the principal-agent problem
    • Grossman, S. J., and O. D. Hart. 1983. An analysis of the principal-agent problem. Econometrica 51 (1): 7-46.
    • (1983) Econometrica , vol.51 , Issue.1 , pp. 7-46
    • Grossman, S.J.1    Hart, O.D.2
  • 26
    • 0009424670 scopus 로고
    • Allocation mechanisms: Asymmetric information and the "revelation principle"
    • ed. G. Feiwel. Albany, NY: SUNY Press
    • Harris, M., and R. Townsend. 1981. Allocation mechanisms: Asymmetric information and the "revelation principle". In Issues in contemporary microeconomics and welfare, ed. G. Feiwel. Albany, NY: SUNY Press.
    • (1981) Issues in Contemporary Microeconomics and Welfare
    • Harris, M.1    Townsend, R.2
  • 27
    • 0000139691 scopus 로고
    • Moral hazard and observability
    • Holmström, B. 1979. Moral hazard and observability. Bell Journal of Economics 10 (1): 74-91.
    • (1979) Bell Journal of Economics , vol.10 , Issue.1 , pp. 74-91
    • Holmström, B.1
  • 28
    • 0000871877 scopus 로고
    • Aggregation and linearity in the provision of intertemporal incentives
    • Holmström, B., and P. Milgrom. 1987. Aggregation and linearity in the provision of intertemporal incentives. Econometrica 55 (2): 03-28.
    • (1987) Econometrica , vol.55 , Issue.2 , pp. 303-328
    • Holmström, B.1    Milgrom, P.2
  • 29
    • 0347721366 scopus 로고
    • How should we interpret the realization principle?
    • Horngren, C. T. 1965. How should we interpret the realization principle? Accounting Review 40 (April): 325-33.
    • (1965) Accounting Review , vol.40 , Issue.APRIL , pp. 325-333
    • Horngren, C.T.1
  • 31
    • 0002119044 scopus 로고
    • Efficiency of an information system in an agency model
    • Kim, S. K. 1995. Efficiency of an information system in an agency model. Econometrica 63 (January): 89-102.
    • (1995) Econometrica , vol.63 , Issue.JANUARY , pp. 89-102
    • Kim, S.K.1
  • 32
    • 0001690755 scopus 로고
    • Long-term contracts and moral hazard
    • Lambert, R. A. 1983. Long-term contracts and moral hazard. The Bell Journal of Economics 14 (Autumn): 441-52.
    • (1983) The Bell Journal of Economics , vol.14 , Issue.AUTUMN , pp. 441-452
    • Lambert, R.A.1
  • 33
    • 0001849066 scopus 로고
    • An analysis of the use of accounting and market measures of performance in executive compensation contracts
    • Lambert, R., and D. Larcker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research 25 (Supplement): 85-125.
    • (1987) Journal of Accounting Research , vol.25 , Issue.SUPPL. , pp. 85-125
    • Lambert, R.1    Larcker, D.2
  • 35
    • 0000023612 scopus 로고
    • On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
    • Lev, B. 1989. On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research 27 (Supplement): 153-92.
    • (1989) Journal of Accounting Research , vol.27 , Issue.SUPPL. , pp. 153-192
    • Lev, B.1
  • 36
    • 0001010816 scopus 로고
    • The multiperiod principal-agent problem
    • Malcomson, J., and F. Spinnewyn. 1988. The multiperiod principal-agent problem. Review of Economic Studies 55 (3): 391-408.
    • (1988) Review of Economic Studies , vol.55 , Issue.3 , pp. 391-408
    • Malcomson, J.1    Spinnewyn, F.2
  • 37
    • 0001937080 scopus 로고
    • Centralization versus delegation and the value of communication
    • Melumad, N., and S. Reichelstein. 1987. Centralization versus delegation and the value of communication. Journal of Accounting Research 25 (Supplement): 1-18.
    • (1987) Journal of Accounting Research , vol.25 , Issue.SUPPL. , pp. 1-18
    • Melumad, N.1    Reichelstein, S.2
  • 38
    • 0142166602 scopus 로고
    • The critical event and recognition of net profit
    • Myers, J. H. 1959. The critical event and recognition of net profit. Accounting Review 34 (4): 528-32.
    • (1959) Accounting Review , vol.34 , Issue.4 , pp. 528-532
    • Myers, J.H.1
  • 39
    • 0002970608 scopus 로고
    • Incentive compatibility and the bargaining problem
    • Myerson, R. 1979. Incentive compatibility and the bargaining problem. Econometrica 47 (1): 61-73.
    • (1979) Econometrica , vol.47 , Issue.1 , pp. 61-73
    • Myerson, R.1
  • 40
    • 0003974872 scopus 로고
    • New York: Ronald Press. Republished by Accounting Studies Press
    • Paton, W. A. 1922. Accounting theory. New York: Ronald Press. Republished by Accounting Studies Press, 1962.
    • (1922) Accounting Theory
    • Paton, W.A.1
  • 41
    • 0000527392 scopus 로고
    • Asymmetry of pre-decision information and managerial accounting
    • Penno, M. 1984. Asymmetry of pre-decision information and managerial accounting. Journal of Accounting Research 22 (1): 177-91.
    • (1984) Journal of Accounting Research , vol.22 , Issue.1 , pp. 177-191
    • Penno, M.1
  • 42
    • 0346460537 scopus 로고
    • Accounting systems, participation in budgeting, and performance evaluation
    • _. 1990a. Accounting systems, participation in budgeting, and performance evaluation. Accounting Review 28 (2): 303-14.
    • (1990) Accounting Review , vol.28 , Issue.2 , pp. 303-314
  • 43
    • 0010788582 scopus 로고
    • Auditing for performance evaluation
    • _. 1990b. Auditing for performance evaluation. Accounting Review 28 (3): 520-36.
    • (1990) Accounting Review , vol.28 , Issue.3 , pp. 520-536
  • 44
    • 0000505453 scopus 로고
    • Repeated principal-agent games with discounting
    • Radner, R. 1985. Repeated principal-agent games with discounting. Econometrica 53 (5): 1173-98.
    • (1985) Econometrica , vol.53 , Issue.5 , pp. 1173-1198
    • Radner, R.1
  • 45
    • 0002037587 scopus 로고
    • Repeated moral hazard
    • Rogerson, W. 1985. Repeated moral hazard. Econometrica 53 (1): 1357-67.
    • (1985) Econometrica , vol.53 , Issue.1 , pp. 1357-1367
    • Rogerson, W.1
  • 46
    • 0002857961 scopus 로고
    • Accounting earnings and top executive compensation
    • Sloan, R. 1993. Accounting earnings and top executive compensation. Journal of Accounting and Economics 16 (1-2-3): 55-100.
    • (1993) Journal of Accounting and Economics , vol.16 , Issue.1-3 , pp. 55-100
    • Sloan, R.1
  • 47
    • 0347721360 scopus 로고
    • Observations concerning the realization concept
    • Sprouse, R. T. 1965. Observations concerning the realization concept. Accounting Review 40 (April): 522-26.
    • (1965) Accounting Review , vol.40 , Issue.APRIL , pp. 522-526
    • Sprouse, R.T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.