StandardSettingEconomicandPoliticalIssues幻灯片.pptVIP

Chapter 12 13;*;Do We Need It?;Accounting Standard Setting;Central Authorities;Do We Need Regulation?;Optimal Amount of Information;Information Production;Private Incentives for Information Production;Do Contracting Incentives Provide Right Amount of Information?;Signaling theory;Market Failures;Summary: Do Market-Based and Contractual Incentives Provide Right Amt. of Info.?;How to Deal With The Problem?;Does Regulation Provide Optimal Solution?;Costs of Regulation;Cost of Regulation (Cont’d);*;*;*;*;*;*;*;*;*;*;*;Summary and Future Directions;*;Summary (Cont’d);*;Criteria for Standard Settin