Titlebook: Essays in Accounting Theory in Honour of Joel S. Demski; Rick Antle,Frøystein Gjesdal,Pierre Jinghong Liang Book 2007 Springer-Verlag US 2

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Aligning Incentives by Capping Bonusesfied on the grounds of keeping pay levels in check, it has also been argued that such caps can wreak havoc on a firm’s incentive problems. In this paper, we study a setting in which bonus caps can actually help align incentives. When a CEO is impatient, she may be tempted to take a hardline stance w

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The Controllability Principle in Responsibility Accounting: Another Lookple control problems. In the first setting, two agents are involved first in team production (e.g., coming up with ideas) and then in related individual production (e.g., implementing the ideas). We provide conditions under which the agents are not held responsible for the team performance measure,

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Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordinationetition in product markets, corporate insiders with common private information have incentive to trade more aggressively than a monopolist with the same information. Since, given periodic financial corporate reporting, insiders routinely have access to information in advance of the market, it is rea

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A Note on the Information Perspective and the Conceptual Frameworks that follow logically from those objectives. Most attention is being paid to the concepts, seemingly accepting the objective of wealth measurement. This paper suggests reconsideration of wealth measurement as the objective. Christensen and Demski (2003) suggest two views of accounting objectives:

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Economizing Principle in Accounting Researchral sciences optimization is used as a structural principle for understanding the organization of the physical universe. As social scientists applied it to our self-conscious selves, economizing acquired a behavioral interpretation, leading to unnecessary and avoidable confusion with the findings of

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