会計の経済学　第１巻：市場における情報<br>Economics of Accounting : Information in Markets (Kluwer Series in Accounting Scholarship, 1) 〈1〉

個数：

会計の経済学　第１巻：市場における情報
Economics of Accounting : Information in Markets (Kluwer Series in Accounting Scholarship, 1) 〈1〉

  • 提携先の海外書籍取次会社に在庫がございます。通常3週間で発送いたします。
    【重要ご説明事項】
    1. 納期遅延や、ご入手不能となる場合が若干ございます。
    2. 複数冊ご注文の場合、分割発送となる場合がございます。
    3. 美品のご指定は承りかねます。
  • 【入荷遅延について】
    世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
    おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。
  • ◆画像の表紙や帯等は実物とは異なる場合があります。
  • ◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
    また、洋書販売価格は、ご注文確定時点での日本円価格となります。
    ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。
  • 製本 Hardcover:ハードカバー版／ページ数 614 p.
  • 言語 ENG
  • 商品コード 9781402072291
  • DDC分類 657

基本説明

New in softcover. Hardcover was published in 2002. On the decision-facilitating role of information, with emphasis on the impact of public and private information on the equilibria and investor welfare in capital and product markets.

Full Description

Economics of Accounting: Information in Markets examines the fundamentals of a variety of economic analyses of the decision-facilitating and decision-influencing roles of information that are pertinent to the study of the economic impact of accounting. While much of information economic analysis makes no explicit reference to accounting, many generic results apply to accounting reports. Furthermore, the impact of accounting reports depends on the other information received by the economy's participants. Hence, it is essential that accounting researchers have a broad understanding of the impact of publicly reported information within settings in which there are multiple sources of public and private information.

The focus in this volume is on the decision-facilitating role of information, with emphasis on the impact of public and private information on the equilibria and investor welfare in capital and product markets.

Contents

1. Introduction to Information in Markets.- 1.1 Basic Decision-facilitating Role of Information.- 1.2 Public Information in Equity Markets.- 1.3 Private Investor Information in Equity Markets.- 1.4 Disclosure of Private Owner Information in Equity and Product Markets.- 1.5 Concluding Remarks.- A Basic Decision-Facilitating Role of Information.- 2. Single Person Decision Making under Uncertainty.- 3. Decision-Facilitating Information.- 4. Risk Sharing, Congruent Preferences, and Information in Partnerships.- B Public Information in Equity Markets.- 5. Arbitrage and Risk Sharing in Single-period Markets.- 6. Arbitrage and Risk Sharing in Multi-period Markets.- 7. Public Information in Multi-period Markets.- 8. Production Choice in Efficient Markets.- 9. Relation Between Market Values and Future Accounting Numbers.- 10. Relation Between Market Values and Contemporaneous Accounting Numbers.- C Private investor Information in Equity Markets.- 11. Impact of Private Investor Information in Equity Markets.- 12. Strategic Use of Private Investor Information in Equity Markets.- D Disclosure of Private Owner Information in Equity and Product Markets.- 13. Disclosure of Private Information by an Undiversified Owner.- 14. Disclosure of Private Information by Diversified Owners.- 15. Disclosure of Private Information in Product Markets.- Author Index.