EAN: 9780387239323

ECONOMICS OF ACCOUNTINGVOL1 - PETER OVE CHRISTE...

Economics of Accounting: Information in Markets examines the fundamentals of 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. While much of information
economic analysis makes no explicit reference to accounting  many generic results apply to
accounting reports. Furthermore  the impact of accounting reports depends on the other
information received by the economy's participants. Hence  it is essential that accounting
researchers have a broad understanding of the impact of publicly reported information within
settings in which there are multiple sources of public and private information. The focus in
this volume is on the decision-facilitating role of information  with emphasis on the impact of
public and private information on the equilibria and investor welfare in capital and product
markets.

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