Accounting disclosure and real effects
著者
書誌事項
Accounting disclosure and real effects
（Foundations and trends in accounting / editor-in-chief, Stefan J. Reichelstein, v. 1,
Now, c2007
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注記
Includes bibliographical references (p.91-95)
内容説明・目次
内容説明
Accounting Disclosure and Real Effects presents a new approach to the study of accounting Measurement and disclosure that challenges the existing accounting literature. This new approach - the "real effects" perspective - argues that how firms' economic transactions, earnings, and capital flows are Measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources in the economy in general.
Accounting Disclosure and Real Effects answers the following questions: How does accounting for derivative transactions change a firm's risk management, speculation and Production policies? How does the Measurement of intangibles change a firm's mix of tangible and intangible investments? Does the way in which we account for executive compensation change the compensation package and the incentives of managers? Does fair value accounting for bank portfolios change its lending and portfolio strategies? Does accounting conservatism increase the efficiency of debt contracting? Accounting Disclosure and Real Effects should be required reading for accounting regulators and corporate managers who have to deal with alternative accounting standards and disclosure requirements. This landmark survey is the only source to focus on the real effects approach to the study of disclosure.
目次
Introduction
A Conceptual Framework for Understanding Real Effects
Real Effects of Imprecision in Accounting Measurements
Real Effects of Measuring Intangibles
Real Effects of Periodic Performance Reports
Real Effects of Accounting for Derivatives
Conclusion
References
「Nielsen BookData」 より
