Economics of Accounting Volume II — Performance Evaluation /

• Main Authors: Christensen, Peter O. (Author), Feltham, Gerald A. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Boston, MA : Springer US, 2005.
• Series: Springer Series in Accounting Scholarship, 2
• Subjects: Business.; Accounting.; Bookkeeping.; Microeconomics.; Business and Management.; Accounting/Auditing.

This is the second of two volumes in which the authors examine a variety of economic analyses of the decision-facilitating and decision-influencing roles of information that are pertinent to the study of the economic impact of accounting. The first volume focused on externally reported information i...

Table of Contents:

• to Performance Evaluation
• Performance Evaluation in Single-Period/Single-Agent Settings
• Optimal Contracts
• Ex Post Performance Measures
• Linear Contracts
• Multiple Tasks and Multiple Performance Measures
• Stock Prices and Accounting Numbers as Performance Measures
• Private Agent Information and Renegotiation in Single-Period/Single-Agent Settings
• Post-Contract, Pre-Decision Information
• Pre-Contract Information — Uninformed Principal Moves First
• Intra-Period Contract Renegotiation
• Contracting in Multi-period/Single-agent Settings
• Multi-Period Contracts with Full Commitment and Independent Periods
• Timing and Correlation of Reports in a Multi-Period LEN Model
• Full Commitment Contracts with Interdependent Periods
• Inter-Period Contract Renegotiation
• Contracting with Multiple Agents in Single-period Settings
• Contracting with Multiple Productive Agents
• Contracting with a Productive Agent and a Monitor.