2006•Journal of Shanghai Lixin University of CommerceRequires access
An Advertisement Model of Property Rights of Accounting Information
Lu Zhang
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Abstract
The current ownership structure of accounting information is truncated in that trnucated property rights cannot internalize externalities for the innate deformity of information property.With reference of ownership structure of information,the paper presents the advertisement model of property rights of acccounting information,which is able to internalize externalities and so ultimately eliminates the limitation of the current ownership structure of accounting information.