Accounting Theory as a Bayesian Discipline

ISBN-13: 9781680835304 / Angielski / Miękka / 2018 / 286 str.

David Johnstone

Spis treści

• 1. Introduction
• 2. Bayesianism Early in Accounting Theory
• 3. Survey of Bayesian Fundamentals
• 4. Case Study: Using All the Evidence
• 5. Is Accounting Bayesian or Frequentist?
• 6. Decision Support Role of Accounting Information
• 7. Demski's (1973) Impossibility Result
• 8. Does Information Reduce Uncertainty
• 9. How Information Combines
• 10. Ex Ante Effect of Greater Risk/Uncertainty1
  • 1. Ex Post Decision Outcomes1
  • 2. Information Uncertainty1
  • 3. Conditioning Beliefs and the Cost of Capital1
  • 4. Reliance on the Normal-Normal Model1
  • 5. Bayesian Subjective Beta1
  • 6. Other Bayesian Points of Interest1
  • 7. Conclusion
  • Acknowledgements
  • References