© 2007

Essays in Accounting Theory in Honour of Joel S. Demski

  • Rick Antle
  • Frøystein Gjesdal
  • Pierre Jinghong Liang


  • Contains economic analytic approach to accounting theory

  • Over four decades of Prof. Demski's accounting theory


Table of contents

  1. Front Matter
    Pages i-xix
  2. Joel S. Demski: A Leader in Accounting Scholarship

  3. General Theory

    1. Front Matter
      Pages 33-33
    2. John Fellingham, Doug Schroeder
      Pages 73-96
    3. Frøystein Gjesdal
      Pages 97-122
  4. Applied Theory

    1. Front Matter
      Pages 143-143
    2. Rick Antle, Peter Bogetoft, Andrew W. Stark
      Pages 145-168
    3. Anil Arya, Jonathan Glover, Brian Mittendorf
      Pages 169-182
    4. Anil Arya, Jonathan Glover, Suresh Radhakrishnan
      Pages 183-198
    5. Steven Huddart, John S. Hughes, Carolyn B. Levine
      Pages 199-223
  5. Connections to Practice

    1. Front Matter
      Pages 225-225
    2. Joseph J. Gerakos, Christopher D. Ittner, David F. Larcker
      Pages 227-249
    3. William P. Rogerson
      Pages 251-281
  6. Commentary and Perspectives

    1. Front Matter
      Pages 283-283
  7. Back Matter
    Pages 311-327

About this book


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.




Options Reporting accounting reporting and disclosure accounting theory analytic approach bonus caps controllability principle corporate insider trading equilibrium financial markets information integration investment production research

Editors and affiliations

  • Rick Antle
    • 1
  • Frøystein Gjesdal
    • 2
  • Pierre Jinghong Liang
    • 3
  1. 1.Yale School of ManagementUSA
  2. 2.Norwegian School of Economics and Business AdministrationNorway
  3. 3.Carnegie Mellon UniversityUSA

About the editors

Rick Antle has a PhD in Business Administration from Stanford University (1981).He has been on the faculties of the University of Chicago (1980-1985) and the Yale School of Management (1985 - ), where he was promoted to full professor in 1989. He served as Senior Associate Dean at Yale from 2000 to 2005.

Froystein Gjesdal has a PhD in Business Administration from Stanford University (1979). He has been a Professor of Managerial Economics at the Norwegian School of Economics and Business Administration since 1979 (Full professor since 1986). Froystein Gjesdal is currently Head of the Department of Accounting, Auditing and Law. He has been an academic visitor at Stanford University, Yale University, London School of Economics as well as University of Florida.

Pierre Jinghong Liang has a PhD in Business Administration (Accounting) from University of Florida (1998). He has been a faculty member (with a title of Associate Professor since 2004) of Tepper School of Business, formerly known as Graduate School of Industrial Administration, at the Carnegie Mellon University located in Pittsburgh, Pennsylvania.

Bibliographic information

  • Book Title Essays in Accounting Theory in Honour of Joel S. Demski
  • Editors Rick Antle
    Pierre Jinghong Liang
    Froystein Gjesdal
  • DOI
  • Copyright Information Springer Science+Business Media, LLC 2007
  • Publisher Name Springer, New York, NY
  • eBook Packages Business and Economics Business and Management (R0)
  • Hardcover ISBN 978-0-387-30397-0
  • Softcover ISBN 978-1-4419-4021-6
  • eBook ISBN 978-0-387-30399-4
  • Edition Number 1
  • Number of Pages XX, 326
  • Number of Illustrations 0 b/w illustrations, 0 illustrations in colour
  • Topics Accounting/Auditing
  • Buy this book on publisher's site
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