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Accrual Accounting and Resource Allocation : = A General Equilibrium Analysis.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Accrual Accounting and Resource Allocation :/
其他題名:	A General Equilibrium Analysis.
作者:	Choi, Jung Ho.
面頁冊數:	1 online resource (76 pages)
附註:	Source: Dissertation Abstracts International, Volume: 78-12(E), Section: A.
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355078305

Accrual Accounting and Resource Allocation : = A General Equilibrium Analysis.
Choi, Jung Ho.

Accrual Accounting and Resource Allocation :A General Equilibrium Analysis. - 1 online resource (76 pages)

Source: Dissertation Abstracts International, Volume: 78-12(E), Section: A.

Thesis (Ph.D.)--The University of Chicago, 2017.

Includes bibliographical references

I evaluate the role of accrual accounting in improving firms' production decisions and resource allocation across firms. I introduce both cash flow and accounting earnings as imperfect measures of performance into a general equilibrium model with heterogeneous firms under imperfect information. The model demonstrates firms' more informed decisions with an improved measure of performance lead to more resources being allocated to potentially high-productivity firms through the product and input markets. The estimated parameter values are consistent with accrual accounting improving managers' information about future productivity by providing a better measure of performance. The quantitative analysis suggests having accrual accounting information in addition to cash accounting information leads to a 0.7% increase in aggregate productivity and a 1.0% increase in aggregate output through resource allocation in the United States. The estimates are larger in China and India as benchmarks for developing countries: a 1.2%-2.5% increase in aggregate productivity and a 1.7%-3.8% increase in aggregate output. Overall, I demonstrate accrual accounting plays an important role in determining aggregate productivity through resource allocation.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355078305Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Accrual Accounting and Resource Allocation : = A General Equilibrium Analysis.
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245 1 0 $a Accrual Accounting and Resource Allocation : $b A General Equilibrium Analysis.
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300 $a 1 online resource (76 pages)
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500 $a Source: Dissertation Abstracts International, Volume: 78-12(E), Section: A.
500 $a Adviser: Philip Berger.
502 $a Thesis (Ph.D.)--The University of Chicago, 2017.
504 $a Includes bibliographical references
520 $a I evaluate the role of accrual accounting in improving firms' production decisions and resource allocation across firms. I introduce both cash flow and accounting earnings as imperfect measures of performance into a general equilibrium model with heterogeneous firms under imperfect information. The model demonstrates firms' more informed decisions with an improved measure of performance lead to more resources being allocated to potentially high-productivity firms through the product and input markets. The estimated parameter values are consistent with accrual accounting improving managers' information about future productivity by providing a better measure of performance. The quantitative analysis suggests having accrual accounting information in addition to cash accounting information leads to a 0.7% increase in aggregate productivity and a 1.0% increase in aggregate output through resource allocation in the United States. The estimates are larger in China and India as benchmarks for developing countries: a 1.2%-2.5% increase in aggregate productivity and a 1.7%-3.8% increase in aggregate output. Overall, I demonstrate accrual accounting plays an important role in determining aggregate productivity through resource allocation.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a The University of Chicago. $b Business. $3 1179073
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10274812 $z click for full text (PQDT)