This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of … method of accounting for business combination, which would provide comparability across the full range of types of …

Der Beitrag betrachtet Accounting als Instrument der Unternehmenskontrolle, welches Informationsasymmetrien zwischen … diskutiert, wie besseres Accounting die Finanzierungsbeschränkung von Unternehmen auflockert und in der Rechtsformwahl … Kapitalgesellschaften gegenüber Personenunternehmen begünstigt. In der Wachstumsforschung zeigt sich, dass Länder mit besseren Accounting …

performance. A good chunk of that literature is based on agency theory. In this line of thought a principal (the shareholder … sure that the agent will act in his (the shareholder’s) interest (Jensen and Meckling, 1976). Agency theory does not limit …. Optimal contracting theory precisely aims at identifying such means. According to that theory, the firm’s compensation …

refers to the full recognition of transparency or disclosure, more quality accounting practices will be, de facto, in place …

cooperative game theory. …