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Hawai'i Accounting … Conference (HARC)
HARC 2021
17 Theory
17 Theory
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Recent Submissions
A Theory of Principles-Based Classification
Information Design in Coordination Games with Risk Dominant Equilibrium Selection
Information Design in Financial Markets
Accounting and the Financial Accelerator
Accounting Harmonization and Investment Beauty Contests
Asset Transfer Measurement Rules
CECL: Timely Loan Loss Provisioning and Bank Regulation
Disclosure and Rational Inattention
Accounting for Compensation: Dynamic Moral Hazard and Optimal Accruals
To Tell or Not to Tell: The Incentive Effects of Disclosing Employer Assessments
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Author
3
Gaoqing Zhang
2
Haresh Sapra
2
Jack Stecher
2
Lucas Mahieux
1
Abhishek Ramchandani
1
Alexandra Lilge
1
Bertomeu Bertomeu
1
Chao Tang
1
Dirk Simons
1
Edwige Cheynel
.
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Subject
2
Bayesian Persuasion
1
Accounting Standards
1
Accruals
1
Asset Measurement
1
Asset Transfer Measurement Rules
1
Banking Regulation
1
Beauty Contest
1
Business Cycles
1
Capital Requirements
1
Cecl
.
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Date issued
10
2020
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