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ACCT 617: Applications of Contract Theory in Accounting Research

This course develops tools from information economics to study the strategic interactions between different agents inside a firm. Common to these studies is that agents acquire private information that is valuable to other parties. The range of applications includes: the structure of managerial performance measures, capital budgeting, intra-company pricing, discretionary bonus pools, the role of non-financial performance indicators and earnings management.
Units: 3 | Grading: GSB Letter Graded
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