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Economics of Accounting

Information in Markets

  • Peter O. Christensen
  • Gerald A. Feltham

Part of the Springer Series in Accounting Scholarship book series (KLAS, volume 1)

Table of contents

  1. Front Matter
    Pages i-xx
  2. Introduction to Information in Markets

    1. Peter O. Christensen, Gerald A. Feltham
      Pages 1-26
  3. Basic Decision-Facilitating Role of Information

    1. Front Matter
      Pages 27-27
    2. Peter O. Christensen, Gerald A. Feltham
      Pages 29-70
    3. Peter O. Christensen, Gerald A. Feltham
      Pages 71-109
    4. Peter O. Christensen, Gerald A. Feltham
      Pages 111-140
  4. Public Information in Equity Markets

    1. Front Matter
      Pages 141-141
    2. Peter O. Christensen, Gerald A. Feltham
      Pages 143-183
    3. Peter O. Christensen, Gerald A. Feltham
      Pages 185-222
    4. Peter O. Christensen, Gerald A. Feltham
      Pages 223-252
    5. Peter O. Christensen, Gerald A. Feltham
      Pages 253-275
    6. Peter O. Christensen, Gerald A. Feltham
      Pages 277-313
    7. Peter O. Christensen, Gerald A. Feltham
      Pages 315-363
  5. Private Investor Information in Equity Markets

    1. Front Matter
      Pages 365-365
    2. Peter O. Christensen, Gerald A. Feltham
      Pages 367-418
    3. Peter O. Christensen, Gerald A. Feltham
      Pages 419-444
  6. Disclosure of Private Owner Information in Equity and Product Markets

    1. Front Matter
      Pages 445-445
    2. Peter O. Christensen, Gerald A. Feltham
      Pages 447-500
    3. Peter O. Christensen, Gerald A. Feltham
      Pages 501-541
    4. Peter O. Christensen, Gerald A. Feltham
      Pages 543-579
  7. Back Matter
    Pages 581-593

About this book

Introduction

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.

Keywords

accounting capital production

Authors and affiliations

  • Peter O. Christensen
    • 1
  • Gerald A. Feltham
    • 2
  1. 1.University of Southern Denmark-OdenseDenmark
  2. 2.The University of British ColumbiaCanada

Bibliographic information

  • DOI https://doi.org/10.1007/978-1-4615-1133-5
  • Copyright Information Kluwer Academic Publishers 2003
  • Publisher Name Springer, Boston, MA
  • eBook Packages Springer Book Archive
  • Print ISBN 978-0-387-23932-3
  • Online ISBN 978-1-4615-1133-5
  • Series Print ISSN 1572-0284
  • Buy this book on publisher's site