Accounting Disclosure and Real Effects

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Now Publishers Inc, 2007 - Business & Economics - 95 pages
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Accounting Disclosure and Real Effects presents a new approach to the study of accounting measurement and disclosure that challenges the existing accounting literature. This new approach - the "real effects" perspective - argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources in the economy in general. Accounting Disclosure and Real Effects should be required reading for accounting regulators and corporate managers who have to deal with alternative accounting standards and disclosure requirements. This landmark survey is the only source to focus on the real effects approach to the study of disclosure.
 

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Contents

Introduction
1
A Conceptual Framework for Understanding Real Effects
7
Real Effects of Imprecision in Accounting Measurements
17
Real Effects of Measuring Intangibles
39
Real Effects of Periodic Performance Reports
57
Real Effects of Accounting for Derivatives
73
Conclusion
87
Acknowledgments
89
References
91
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