عنوان

Accounting disclosure and real effects /

(Number (ISBN

1601980639

(Number (ISBN

9781601980632

Number

b727067

Title Proper

Accounting disclosure and real effects /

General Material Designation

[Book]

First Statement of Responsibility

Chandra Kanodia.

Place of Publication, Distribution, etc.

Boston :

Name of Publisher, Distributor, etc.

Now,

Date of Publication, Distribution, etc.

©2007.

Specific Material Designation and Extent of Item

1 online resource (ix, 95 pages)

Series Title

Foundation and trends in accounting ;

Volume Designation

1:3

Text of Note

Offprint. Foundations and trends in accounting (Online). Vol. 1, no. 3 (2006).

Text of Note

Title from PDF title page (viewed Jan. 23, 2008).

Text of Note

Includes bibliographical references.

Text of Note

Abstract -- 1. Introduction -- 2. A conceptual framework for understanding real effects -- 3. Real effects of imprecision in accounting measurements -- 4. Real effects of measuring intangibles -- 5. Real effects of periodic performance reports -- 6. Real effects of accounting for derivatives -- 7. Conclusion -- Acknowledgements -- References -- Updates.

0

Text of Note

In this paper I advocate and illustrate a new approach to the study of accounting measurement and disclosure that is strikingly different from the usual studies of disclosure in pure exchange economies. This new approach studies the "real effects" of accounting disclosure, arguing that how accountants measure and report firms' economic transactions, earnings and cash flows to capital markets has strong effects on firms' real decisions and on resource allocation in the economy. I explicitly study the real effects of accounting for firms' intangible investments and accounting for firms' derivatives/hedge activities. I also shed new light on more fundamental accounting issues such as the real effects of imprecision in accounting measurement and the real effects of periodic performance reporting. Studies of real effects have the potential to inform accounting policy debates since they are built around very specific economic transactions and their accounting treatment.

Source for Acquisition/Subscription Address

01251032

Title

Accounting disclosure and real effects.

International Standard Book Number

9781601980625

Accounting.

Disclosure in accounting.

Accounting.

BUSINESS & ECONOMICS-- Accounting-- Financial.

Disclosure in accounting.

BUS-- 001010

Number

Edition

Class number

Book number

Kanodia, Chandra.

Date of Transaction

20201213225721.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y