skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of accounting research, 2016-05, Vol.54 (2), p.397-435 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12108 ;CODEN: JACRBR

Full text available

Citations Cited by
  • Title:
    Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
  • Author: CHRISTENSEN, HANS B. ; NIKOLAEV, VALERI V. ; WITTENBERG-MOERMAN, REGINA
  • Subjects: Accounting ; accounting-based covenants ; contracting on accounting information ; Contracts ; control allocation ; Efficiency ; financial contracting ; G32 ; G34 ; incomplete contracts ; M40 ; M41 ; Studies
  • Is Part Of: Journal of accounting research, 2016-05, Vol.54 (2), p.397-435
  • Description: This paper reviews theoretical and empirical work on financial contracting that is relevant to accounting researchers. Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. We argue that incomplete contract theory broadens our understanding of both the role accounting information plays in contracting and the mechanisms through which efficiency gains are achieved. By discussing its rich theoretical implications, we expect incomplete contract theory to prove useful in motivating future research and in offering directions to advance our knowledge of how accounting information affects contract efficiency.
  • Publisher: Chicago: Blackwell Publishing Ltd
  • Language: English
  • Identifier: ISSN: 0021-8456
    EISSN: 1475-679X
    DOI: 10.1111/1475-679X.12108
    CODEN: JACRBR
  • Source: Alma/SFX Local Collection
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait