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.

Information Asymmetry: A Unifying Concept for Financial and Managerial Accounting Theories

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Hardback by Anthony J. Cataldo , Marc J. Epstein

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This monograph seeks to provide a theoretical foundation and linkage between financial and managerial accounting. Just as the lines between... Read more

    Publisher: Emerald Publishing Limited
    Publication Date: 28/11/2003
    ISBN13: 9780762308743, 978-0762308743
    ISBN10: 0762308745

    Number of Pages: 326

    Non Fiction , Business, Finance & Law

    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.

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