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Cost Aggregation - Information Economic-Analysis

Author

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  • FELTHAM, GA

Abstract

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Suggested Citation

  • Feltham, Ga, 1977. "Cost Aggregation - Information Economic-Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 42-70.
    • Handle: RePEc:bla:joares:v:15:y:1977:i:1:p:42-70
    DOI: http://hdl.handle.net/10.2307/2490555
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    Citations

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    Cited by:

    1. Göttsche, Max & Küster, Stephan & Steindl, Tobias, 2021. "The usefulness of Non-IFRS segment data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    2. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
    3. Hales, Jeffrey, 2015. "Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts”," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 19-22.
    4. Ronald A. Dye & Sri S. Sridhar, 2004. "Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation," Journal of Accounting Research, Wiley Blackwell, vol. 42(1), pages 51-88, March.
    5. Young K. Kwon, 2005. "Accounting Conservatism and Managerial Incentives," Management Science, INFORMS, vol. 51(11), pages 1626-1632, November.

    More about this item

    Keywords

    Aggregation; Costs; Information economics;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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