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Discussion of 'Contracting Theory and Accounting', Journal of Accounting and Economics

Abstract

Professor Lambert provides a very useful synthesis of the major issues in managerial accounting and the insights that agency theory has provided on those issues. In this discussion, I highlight some of the limitations of these models in examining accounting measurement questions. Lambert calls for additional work in multiperiod contracting models, and I discuss some of the modeling choices that must be made in such work. Finally, I present some thoughts on the relation between contract models and empirical research.

Type

Article

Author(s)

Robert Magee

Date Published

2001

Citations

Magee, Robert. 2001. Discussion of 'Contracting Theory and Accounting'. Journal of Accounting and Economics. 32(1-3): 89-96.

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