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Line-Item Reporting, Factor Acquisition, And Subcontracting

Author

Listed:
  • DEMSKI, JS
  • SAPPINGTON, DEM

Abstract

No abstract is available for this item.

Suggested Citation

  • Demski, Js & Sappington, Dem, 1986. "Line-Item Reporting, Factor Acquisition, And Subcontracting," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 250-269.
    • Handle: RePEc:bla:joares:v:24:y:1986:i:2:p:250-269
    DOI: http://hdl.handle.net/10.2307/2491133
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    Citations

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    Cited by:

    1. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2012. "Managerial discretion over initial earnings forecasts “Forthcoming in Pacific-Basin Finance Journalâ€," CARF F-Series CARF-F-369, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Nov 2022.
    2. John Christensen & Joel Demski, 1995. "Project selection and audited accrual measurement in a multi-task setting," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 405-432.
    3. Robert M. Bushman & Raffi J. Indjejikian & Mark C. Penno, 2000. "Private Predecision Information, Performance Measure Congruity, and the Value of Delegation," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 562-587, December.
    4. Holmstrom, Bengt R. & Tirole, Jean, 1989. "The theory of the firm," Handbook of Industrial Organization, in: R. Schmalensee & R. Willig (ed.), Handbook of Industrial Organization, edition 1, volume 1, chapter 2, pages 61-133, Elsevier.
    5. Iwasaki, Takuya & Kitagawa, Norio & Shuto, Akinobu, 2023. "Managerial discretion over initial earnings forecasts," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
    6. Nahum D. Melumad, 1989. "Asymmetric information and the termination of contracts in agencies," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 733-753, March.

    More about this item

    Keywords

    Line-item reporting; Principal-agent model; Disaggregation; Factor acquisition models;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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