The rise and Significance of Modern Analytical Methods in Accounting. Part II.

This is Part II of some review essays dealing with the development of analytical accounting, and partic - ularly, the application of information economics to accounting [for Part I, see Mattessich 2003a]. The current essay discusses the Economics of Accounting; Volume I: Information in Markets by Pe...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: Mattessich, Richard
Formato: Artículo
Lenguaje:Inglés
Publicado: Universidad de Ciencias Empresariales y Sociales (UCES) 2012
Materias:
Economía
Contabilidad
Ensayo
Mercado de valores
Economía de la información
Teoría de la decisión
Acceso en línea:http://dspace.uces.edu.ar:8180/xmlui/handle/123456789/1880
Aporte de:
Repositorio Institucional (UCES) de Universidad de Ciencias Empresariales y Sociales (UCES)
id I30-R136123456789-1880
record_format dspace
institution Universidad de Ciencias Empresariales y Sociales (UCES)
institution_str I-30
repository_str R-136
collection Repositorio Institucional (UCES)
language Inglés
topic Economía
Contabilidad
Ensayo
Mercado de valores
Economía de la información
Teoría de la decisión
spellingShingle Economía
Contabilidad
Ensayo
Mercado de valores
Economía de la información
Teoría de la decisión
Mattessich, Richard
The rise and Significance of Modern Analytical Methods in Accounting. Part II.
topic_facet Economía
Contabilidad
Ensayo
Mercado de valores
Economía de la información
Teoría de la decisión
description This is Part II of some review essays dealing with the development of analytical accounting, and partic - ularly, the application of information economics to accounting [for Part I, see Mattessich 2003a]. The current essay discusses the Economics of Accounting; Volume I: Information in Markets by Peter O. Christensen and Gerald A. Feltham [2003]. Although this book deals with the same subject matter as the one discussed in Part I [i.e., Christensen and Demski, 2003], the “new” work is not only more comprehensive but offers a better overall survey of information economics as applied to accounting. Thus it may also serve as an excellent and rigorous reference work, offering a large number of mathematical theorems and their proofs. On the other side, it has hardly any intuitive illustrations and is less pedagogically oriented than the book discussed in Mattessich [2003a]. The first volume (here discussed) deals with the basic decision-facilitating role of information and, above all, with public information and private investor information as well as the disclosure of private information (by owners), all in equity markets (in contrast to the second and forthcoming volume that has a more internal orientation, dealing with Performance Evaluation and Agency Theory).
format Article
author Mattessich, Richard
author_facet Mattessich, Richard
author_sort Mattessich, Richard
title The rise and Significance of Modern Analytical Methods in Accounting. Part II.
title_short The rise and Significance of Modern Analytical Methods in Accounting. Part II.
title_full The rise and Significance of Modern Analytical Methods in Accounting. Part II.
title_fullStr The rise and Significance of Modern Analytical Methods in Accounting. Part II.
title_full_unstemmed The rise and Significance of Modern Analytical Methods in Accounting. Part II.
title_sort rise and significance of modern analytical methods in accounting. part ii.
publisher Universidad de Ciencias Empresariales y Sociales (UCES)
publishDate 2012
url http://dspace.uces.edu.ar:8180/xmlui/handle/123456789/1880
work_keys_str_mv AT mattessichrichard theriseandsignificanceofmodernanalyticalmethodsinaccountingpartii
AT mattessichrichard riseandsignificanceofmodernanalyticalmethodsinaccountingpartii
bdutipo_str Repositorios
_version_ 1764820522595516419

Ejemplares similares