search query: @author Hemmer, T. / total: 5
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| Author: | Gigler, F. Hemmer, T. |
| Title: | Informational costs and benefits of creating separately identifiable operating segments |
| Journal: | Journal of Accounting & Economics
2002 : FEB, VOL. 33:1, p. 69-90 |
| Index terms: | CONTRACTS CORE COMPETENCE INFORMATION |
| Freeterms: | OWNERSHIP |
| Language: | eng |
| Abstract: | The authors provide an informational theory of how the ownership claims to a firm might be structured. They show in a complete contracting setting that under a large class of agencies the firm is strictly better of bundling the ownership claims to divisions that are sufficiently similar and creating separate ownership claims only to divisions that are sufficiently different. |
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