The allocational effects of the precision of accounting estimates

Journal of Accounting Research

Volumn 45, Issue 4, 2007, Pages 731-769

  Dye, Ronald A ^a   Sridhar, Sri S ^a  

^a NORTHWESTERN UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34547203973     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2007.00249.x     Document Type: Article

References (20)

1. Antle, R., and J. S. Demski Revenue Recognition Contemporary Accounting Research 5 (1989 423 51.
2. Christensen, P. O., and G. A. Feltham Market Based Performance Measures and Disclosure of Private Management Information in Capital Markets Review of Accounting Studies 5 (2000 301 29.
3. Dale, A. Pension Funds May Shift to Bonds Wall Street Journal (March 23, 2004 A.10.
4. Datar, S. S. Kulp and R. A. Lambert Balancing Performance Measures Journal of Accounting Research 39 (2001 75 91.
5. Demski, J. J. Patell and M. Wolfson Decentralized Choice of Monitoring Systems The Accounting Review 59 (1984 16 34.
6. DeGroot, M. Optimal Statistical Decisions. New York : McGraw Hill, 1970.
7. Diamond, D. W. Optimal Release of Information by Firms Journal of Finance 40 (1985 1071 94.
8. Dye, R. Mandatory vs. Voluntary Disclosures: The Cases of Real and Financial Externalities The Accounting Review 65 (1990 1 24.
9. Feltham, G. A., and J. Xie Performance Measure Congruity and Diversity in Multi-task Principal/Agent Relations The Accounting Review 69 (1994 429 53.
10. Fishman, M., and K. Hagerty Disclosure Decisions by Firms and the Competition for Price Efficiency Journal of Finance 44 (1989 633 46.
11. Gradshteyn, I. S., and I. M. Ryzhik. Table of Integrals, Series and Products Corrected and Enlarged Edition. New York : Academic Press, 1980.
12. Holmstrom, B., and P. Milgrom Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design Journal of Law, Economics and Organizations 7 (1991 24 52.
13. Huang, C., and R. H. Litzenberger. Foundations for Financial Economics. New York : North Holland, 1988.
14. Kanodia, C. Effects of Shareholder Information on Corporate Decisions and Capital Market Equilibrium Econometrica 48 (1980 923 53.
15. Kanodia, C., and A. Mukherji Real Effects of Separating Investment and Operating Cash Flows Review of Accounting Studies 1 (1996 51 71.
16. Stapleton, R. C., and M. G. Subrahmanyam A Multiperiod Equilibrium Asset Pricing Model Econometrica 46 (1978 1077 96.
17. Strang, G. Linear Algebra and Its Applications. New York : Harcourt Brace Jovanovhich College Publishers, 1988.
18. Tinbergen, J. On the Theory of Economic Policy. Amsterdam : North Holland, 1955.
19. Verrecchia, R. E. Information Acquisition in a Noisy Rational Expectations Economy Econometrica 50 (1982 1415 30.
20. Wilson, R. The Theory of Syndicates Econometrica 36 (1968 119 32.