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The value of signals in hidden action models : concepts, application, and empirical evidence : with 9 tables

Schnedler, Wendelin - 2004

What happens if A wants to buy a good or service from B, but not all relevant characteristics can be fixed in a contract? This book gives a non-technical overview of various models dealing with this situation. Particular emphasis is put on the problem that the service includes various tasks and...

Persistent link: https://www.econbiz.de/10001880273

The Value of Signals in Hidden Action Models : Concepts, Application, and Empirical Evidence

Schnedler, Wendelin - 2004

Persistent link: https://www.econbiz.de/10013519359

Determinants and consequences of quantitative critical accounting estimate disclosures

Glendening, Matthew; Mauldin, Elaine G.; Shaw, Ken W. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 189-218

Persistent link: https://www.econbiz.de/10012121932

Are All Accounting Estimates Auditable? Some Evidence on Estimated Returns in Pension Accounting

Menzefricke, Uli - 2016

accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …

Persistent link: https://www.econbiz.de/10013001418