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31.
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
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HANS B. CHRISTENSEN VALERI V. NIKOLAEV REGINA WITTENBERG‐MOERMAN 《Journal of Accounting Research》2016,54(2):397-435
This paper reviews theoretical and empirical work on financial contracting that is relevant to accounting researchers. Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. We argue that incomplete contract theory broadens our understanding of both the role accounting information plays in contracting and the mechanisms through which efficiency gains are achieved. By discussing its rich theoretical implications, we expect incomplete contract theory to prove useful in motivating future research and in offering directions to advance our knowledge of how accounting information affects contract efficiency. 相似文献
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Evidence suggests that banks tend to lend a lot during booms and very little during recessions. We propose a simple explanation for this phenomenon. We show that instead of dampening productivity shocks, the banking sector tends to exacerbate them, leading to excessive fluctuations of bank credit, output, and asset prices. Our explanation relies on three ingredients that are characteristic of modern banks’ activities: moral hazard, high exposure to aggregate shocks, and the ease with which capital can be reallocated to its most productive use. At the competitive equilibrium, banks offer privately optimal contracts to their investors, but these contracts are not socially optimal: banks reallocate capital excessively upon aggregate shocks. This is because banks do not internalize the impact of their decisions on asset prices. We examine the efficacy of possible policy responses to these properties of credit markets, and derive a rationale for macroprudential regulation in the spirit of a Net Stable Funding Ratio. 相似文献
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Hong Kong's linked exchange rate system (LERS) has been in operation since 1983, during which time many other fixed exchange rate systems have succumbed to shocks and/or speculative attacks. This paper investigates how market participants assessed changes made to the LERS by using the tools of modern finance to extract information from financial asset prices about market expectations. These changes have been characterized as making the system less discretionary over time. We find that decreasing the discretionary element of the LERS led to an increase in credibility of the arrangement. 相似文献
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Efficient Manipulation in a Repeated Setting 总被引:1,自引:0,他引:1
We analyze the optimal behavior of an organization when its employees can manipulate the organization's accounting system to their private advantage. We find that the organization may benefit by helping its employees manipulate the system. This help can reduce the employees' private returns from devoting effort to further manipulation of the accounting system, which reduces the cost of motivating the employees to devote their effort to improving the real (rather than the measured) performance of the organization. 相似文献
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Oxley finds that smallpox consistently reduced heights, but that the fall was not statistically significant outside London or for juvenile Londoners. We demonstrate that inappropriate subdivision of the data into small samples explains the lack of significance she obtains. Further analysis of Oxley’s data shows that smallpox was a statistically significant cause of stunting, and that there were no differences in the effect by area. Juveniles exhibit greater stunting than adults, leading us to conclude that smallpox was not a proxy for overcrowding. That smallpox reduced height is important for anthropometric history: heights capture the effect of a truly awful disease. 相似文献
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HANS KNIPPENBERG 《Geopolitics》2013,18(3):608-626
The transborder and trilingual Maas–Rhine Euroregion is often presented as a laboratory for European integration. The authorities in the region promote the image of a region that has ‘always’ been a unity, but which is divided by artificial boundaries – ‘scars of history’ – as a result of power politics. In this essay this image is confronted with the reality of the cross-border interactions and identities of the people involved. This confrontation leads to the conclusion that although there is political, economic and cultural cooperation in the region, the region is not at all politically, economically and culturally integrated. The national border as a physical barrier may have been removed, but the economic, social, juridical and cultural barriers are still there. The unification and integration of the citizens living in the region is being impeded by conflicting national systems of law and regulations, by communication and information media focused on national issues, by nationally oriented infrastructure, and especially by strongly different national cultures and identities. The consequences for European integration in general are analysed by comparing this regional integration with the national integration and nation-building policies of the past. 相似文献