Properties of optimal accounting rules in a signaling game
Year of publication: |
April/May 2017
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Authors: | Jiang, Xu ; Yang, Ming |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 63.2017, 2/3, p. 499-512
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Subject: | Accounting disclosure | Disclosure rule | Information asymmetry | Accounting conservatism | Lower of cost or market | Asymmetrische Information | Asymmetric information | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Signalling | Auskunftspflicht | Disclosure regulation | Bilanzpolitik | Accounting policy | Spieltheorie | Game theory | Bilanzierungsgrundsätze | Accounting standards |
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