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Economics of Accounting : Performance Evaluation - Peter Ove Christensen

Economics of Accounting

Performance Evaluation

By: Peter Ove Christensen, Gerald Feltham

eText | 30 March 2006

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This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It is not a survey of the literature, but provides a succinct source for learning the fundamentals of the economics of incentives. While there is an emphasis on information issues of interest to accounting researchers, it is also relevant to researchers in economics, finance, management science, and other disciplines who are interested in the economics of management incentives.
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