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  1. Home
  2. Hawai'i Accounting … Conference (HARC)
  3. HARC 2021
  4. 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 view more...

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Author
    3 Gaoqing Zhang2 Haresh Sapra2 Jack Stecher2 Lucas Mahieux1 Abhishek Ramchandani1 Alexandra Lilge1 Bertomeu Bertomeu1 Chao Tang1 Dirk Simons1 Edwige Cheynel
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Subject
    2 Bayesian Persuasion1 Accounting Standards1 Accruals1 Asset Measurement1 Asset Transfer Measurement Rules1 Banking Regulation1 Beauty Contest1 Business Cycles1 Capital Requirements1 Cecl
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Date issued
    10 2020

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