ESCP Europe

Item type

Ebook

Language

English

Publication year

2024

Contributors

• KOTHARI S.P.
• ZUO, Luo

ISBN

9780197680773

Note

• 1 user licence

Subjects

ACCOUNTING - MANAGEMENT ACCOUNTING - ECONOMICS

In The Economics of Accounting, Richard M. Frankel, S.P. Kothari, and Luo Zuo take the view that earnings and other accounting outputs help firms function more efficiently by making contracts more effective, aiding decision-making, bridging information gaps, enabling price discovery, and reducing trading costs. The book provides an accessible overview and analysis of the economic role of financial accounting.

1- An economic framework of accounting 2- Accounting earnings and stock prices 3- The earnings-return relation 4- The economics of accounting earnings.