Some economic determinants of accounting policy choice
This paper utilizes probit analysis to determine if size, risk, capital intensity, concentration, and the existence of incentive compensation plans affect the choice of accounting principles. The results indicate that they do but not on a consistent basis.
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| Veröffentlicht in: | Journal of accounting & economics 1979-08, Vol.1 (2), p.141-161 |
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| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | eng |
| Online-Zugang: | Volltext |
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| Zusammenfassung: | This paper utilizes probit analysis to determine if size, risk, capital intensity, concentration, and the existence of incentive compensation plans affect the choice of accounting principles. The results indicate that they do but not on a consistent basis. |
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| ISSN: | 0165-4101 1879-1980 |
| DOI: | 10.1016/0165-4101(79)90004-1 |