Essays in Accounting Theory in Honour of Joel S. Demski

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Rick Antle is the William S. Beinecke Professor of Accounting at the Yale School of Management, where he was the Senior Associate Dean from 2000 to 2005. Frøystein Gjesdal is a professor of Managerial Economics at Norwegian School of Economics and Business Administration (NHH) and is currently Head of the Department of Accounting, Auditing and Law. Pierre Jinghong Liang is an Associate Professor of Accounting at Tepper School of Business, Carnegie Mellon University. Advancing understanding of accounting theory, this rigorous scholarly work focuses on the analysis of corporate accounting reports as a source of information used in corporate decision-making and in pricing securities by the capital market. Wide-ranging and important chapters cover such topical issues as: managerial compensation, corporate insider trading, real options, fair value accounting standards, procurement costing, and quantum information. The chapters illustrate the variety of both modeling and empirical methods for addressing issues involving incentives and information. The authors' unparalleled quality makes this book useful for both established and aspiring accounting scholars.