Bücher der Reihe Springer Series in Accounting Scholarship

This is the softcover version of a title that was released in 2002 and has sold more than 500 copies since then world wide. Examines the fundamentals of the decision-facilitating and decision-influencing role of information in accounting.

This book is a study of earnings management. It is the first book on research and earnings management and is aimed for scholars and professionals in accounting, finance, economics, and law.

Accounting and Causal Effects builds on econometric foundations to address challenging accounting issues. These include linear, discrete choice, and nonparametric regression models, characterized by microeconomic fundamentals and equilibrium reporting choices.

This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports.

This book offers a systematic overview of the research on accounting-based valuation, focusing on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions.