Abstract
All papers in this volume examine aspects of the two related fields generally known as information economics and agency theory. Most of the authors teach accounting and their papers have implications for accounting, but they examine general information and agency issues that are applicable to a broad range of information and contractual settings. Atkinson and Feltham (1982), Baiman (1982), Verrecchia (1982), and Feltham (1984) provide reviews of information economics and agency-theory research, with particular emphasis on accounting implications. Hirshleifer and Riley (1979) provide a general survey of information analysis in the economics literature. The interested reader is encouraged to read these review articles to obtain an overview of the two fields.
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References
Baiman, S. [1982]. “Agency Research in Managerial Accounting: A Survey,” Journal of Accounting Literature 1, 152–213.
Atkinson, A.A., and G.A. Feltham [1982]. “Agency Theory Research and Financial Accounting Standards.” Research to Support Standard Setting in Financial Accounting: A Canadian Perspective, S. Basu and J.A. Milburn (eds.). Toronto: Clarkson Gordon Foundation, 259–289.
Feltham, G.A. [1984]. “Financial Accounting Research: Contributions of Information Economics and Agency Theory.” Modern Accounting Research: History, Survey and Guide, R. Mattessich (ed.). Vancouver: Canadian Certified General Accountants’ Research Foundation, 179–207.
Hirshleifer, J., and J.G. Riley [1979]. “The Analytics of Uncertainty and Information: An Expository Survey.” Journal of Economic Literature 17, 1375–1421.
Verrecchia, R.E. [1982]. “The Use of Mathematical Models in Financial Accounting.” Journal of Accounting Research Supplement 20, 1–41.
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© 1988 Kluwer Academic Publishers, Boston
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Feltham, G.A., Amershi, A.H., Ziemba, W.T. (1988). Introduction to the Research Papers in This Volume. In: Feltham, G.A., Amershi, A.H., Ziemba, W.T. (eds) Economic Analysis of Information and Contracts. Springer, Dordrecht. https://doi.org/10.1007/978-94-009-2667-7_2
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DOI: https://doi.org/10.1007/978-94-009-2667-7_2
Publisher Name: Springer, Dordrecht
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