Information Asymmetry, Volume 13: A Unifying Concept for Financial & Managerial Accounting Theories

Title

Information Asymmetry, Volume 13: A Unifying Concept for Financial & Managerial Accounting Theories

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Description

This monograph seeks to provide a theoretical foundation and linkage between financial and managerial accounting. Just as the lines between the CPA-auditor or the financial analyst and consultants, underwriters, and management have been blurred through the Enron audit failure, so, too, will the lines between research streams relating to management (management accounting) and external parties (financial accounting) be less easily drawn. After providing the theoretical foundation for information asymmetry in the first three sections, emphasis shifts to case studies. Section four focuses on case studies and issues relating to the transmission of symmetric and asymmetric information on the Internet.

ISBN

978-0762308743

Publication Date

11-28-2003

Publisher

JAI Press

City

New York

Keywords

financial accounting, managerial accounting, asymmetric information

Disciplines

Accounting

Information Asymmetry, Volume 13: A Unifying Concept for Financial & Managerial Accounting Theories

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