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- W2033691867 abstract "Abstract If there are serious constraints on investors' abilities to process information, as well as to syndicate and share information, a uniform accounting system may convey substantial benefits to investors. After describing the potential benefits of a uniform accounting equilibrium, this article examines, using core theory, whether an unconstrained competitive environment with unrestricted coalition-formation possibilities amongst firms is likely to yield a uniform accounting equilibrium, or whether an accounting rulemaker is necessary for obtaining uniformity. It shows that an unconstrained competitive system may not yield a uniform accounting equilibrium even though it may be in every firm's (and security holder's) interest to have a uniform system. First, the core of the negotiations game among firms to set up a uniform system may be empty. That is, there may be no allocation of gains among firms resulting from an overall uniform accounting system which satisfies both individual and group rationality. Second, a uniform accounting system may have public goods characteristics which make a competitive uniform accounting equilibrium less likely. Both reasons serve to rationalize the accounting rulemaker." @default.
- W2033691867 created "2016-06-24" @default.
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- W2033691867 date "1983-12-01" @default.
- W2033691867 modified "2023-10-17" @default.
- W2033691867 title "Core theory and uniformity in accounting: Rationalizing the accounting rulemaker" @default.
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- W2033691867 doi "https://doi.org/10.1016/0278-4254(83)90028-5" @default.
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