full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

In numerous economic scenarios, contracting parties may not have a clear picture of all the relevant aspects. While confronted with these unawareness issues, the strategic decisions of the contracting parties critically depend on their sophistication. A contracting party may be unaware of what she is entitled to determine. Therefore, she can only infer some missing pieces via the contract offer...

Public debt and budget deficits arouse great concern. Households, financiers, and social scientists expend great energy on this topic. While there are many dimensions to the problem, I would tend to organize my thoughts around three main questions. First, there is definition and measurement. What are the constituents of the deficit? Issues such as contingent liabilities, unfunded liabilities, c...

this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

This paper examines a model in which individuals contract with one another along the branches of a fixed network and then select verifiable productive actions with externally enforced transfers. Special cases of the model include most settings of contracting with externalities that have been studied in the literature. The model allows for a type of externality that the previous literature has n...

We propose, develop, and implement techniques for achieving contractual anonymity. In contractual anonymity, a user and service provider enter into an anonymity contract. The user is guaranteed anonymity and message unlinkability from the contractual anonymity system unless she breaks the contract. The service provider is guaranteed that it can identify users who break the contract. The signifi...

Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...