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Volumn 16, Issue 2, 1999, Pages 243-276

Optimal Contracting, Accounting Standards, and Market Structures

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Indexed keywords


EID: 0347712276     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1999.tb00580.x     Document Type: Article
Times cited : (5)

References (20)
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    • forthcoming
    • Bachar, J., N. Melumad, and G. Weyns. 1997. On the tradeoffs between conservative and market value accounting. Review of Accounting Studies (forthcoming).
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    • Bachar, J.1    Melumad, N.2    Weyns, G.3
  • 2
    • 0002791129 scopus 로고
    • Fundamental issues related to using fair value accounting for financial reporting
    • Barth, M. E., and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.
    • (1995) Accounting Horizons , Issue.DECEMBER , pp. 97-107
    • Barth, M.E.1    Landsman, W.R.2
  • 3
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    • Stewardship value of 'distorted' accounting disclosures
    • Bushman, R. M., and R. J. Indjejikian. 1993. Stewardship value of 'distorted' accounting disclosures. The Accounting Review (October): 765-82.
    • (1993) The Accounting Review , Issue.OCTOBER , pp. 765-782
    • Bushman, R.M.1    Indjejikian, R.J.2
  • 4
    • 0000057794 scopus 로고
    • Optimal monitoring policies in agencies
    • Dye, R. A. 1986. Optimal monitoring policies in agencies. Rand Journal of Economics (Autumn): 339-50.
    • (1986) Rand Journal of Economics , Issue.AUTUMN , pp. 339-350
    • Dye, R.A.1
  • 5
    • 0013355789 scopus 로고
    • Discretion versus uniformity: Choices among GAAP
    • Dye, R. A., and R. E. Verrecchia. 1995. Discretion versus uniformity: choices among GAAP. Accounting Review (July): 389-416.
    • (1995) Accounting Review , Issue.JULY , pp. 389-416
    • Dye, R.A.1    Verrecchia, R.E.2
  • 7
    • 84977725468 scopus 로고
    • Signaling and the pricing of new issues
    • Grinblatt, M., and C. Y. Hwang. 1989. Signaling and the pricing of new issues. Journal of Finance (June): 393-420.
    • (1989) Journal of Finance , Issue.JUNE , pp. 393-420
    • Grinblatt, M.1    Hwang, C.Y.2
  • 8
    • 0013155095 scopus 로고
    • Adverse risk incentives and the design of performance-based contracts
    • Grinblatt, M., and S. Titman. 1989. Adverse risk incentives and the design of performance-based contracts. Management Science (July): 807-22.
    • (1989) Management Science , Issue.JULY , pp. 807-822
    • Grinblatt, M.1    Titman, S.2
  • 9
    • 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 (January): 7-45.
    • (1983) Econometrica , Issue.JANUARY , pp. 7-45
    • Grossman, S.J.1    Hart, O.D.2
  • 11
    • 0141463564 scopus 로고
    • Risk-free incentive contracts: Eliminating agency cost using option-based compensation schemes
    • Hemmer, T. 1993. Risk-free incentive contracts: eliminating agency cost using option-based compensation schemes. Journal of Accounting & Economics 16: 447-73.
    • (1993) Journal of Accounting & Economics , vol.16 , pp. 447-473
    • Hemmer, T.1
  • 12
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    • Moral hazard and observability
    • Holmstrom, B. 1979. Moral hazard and observability. Bell Journal of Economics (Spring): 74-91.
    • (1979) Bell Journal of Economics , Issue.SPRING , pp. 74-91
    • Holmstrom, B.1
  • 13
    • 0000139690 scopus 로고
    • Moral hazard in teams
    • _. 1982. Moral hazard in teams. Bell Journal of Economics (Autumn): 324-40.
    • (1982) Bell Journal of Economics , Issue.AUTUMN , pp. 324-340
  • 16
    • 0347025610 scopus 로고
    • Accounting measurement and employment contracts: Current value reporting
    • Magee, R. P. 1978. Accounting measurement and employment contracts: current value reporting. Rand Journal of Economics (Spring): 145-58.
    • (1978) Rand Journal of Economics , Issue.SPRING , pp. 145-158
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  • 18
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    • The valuation of uncertain income streams and the pricing of options
    • Rubinstein, M. 1976. The valuation of uncertain income streams and the pricing of options. The Bell Journal of Economics (Autumn): 407-25.
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  • 19
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    • Townsend, R. M. 1979. Optimal contracts and competitive markets with costly state verification. Journal of Economic Theory: 265-93.
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.