Empirical research on accounting choice
We review research from the 1990s that examines the determinants and consequences of accounting choice, structuring our analysis around the three types of market imperfections that influence managers’ choices: agency costs, information asymmetries, and externalities affecting non-contracting parties...
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| Veröffentlicht in: | Journal of accounting & economics 2001-09, Vol.31 (1), p.255-307 |
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| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | eng |
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| container_end_page | 307 |
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| container_issue | 1 |
| container_start_page | 255 |
| container_title | Journal of accounting & economics |
| container_volume | 31 |
| creator | Fields, Thomas D Lys, Thomas Z Vincent, Linda |
| description | We review research from the 1990s that examines the determinants and consequences of accounting choice, structuring our analysis around the three types of market imperfections that influence managers’ choices: agency costs, information asymmetries, and externalities affecting non-contracting parties. We conclude that research in the 1990s made limited progress in expanding our understanding of accounting choice because of limitations in research design and a focus on replication rather than extension of current knowledge. We discuss opportunities for future research, recommending the exploration of the economic implications of accounting choice by addressing the three different reasons why accounting matters. |
| doi_str_mv | 10.1016/S0165-4101(01)00028-3 |
| format | Article |
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We discuss opportunities for future research, recommending the exploration of the economic implications of accounting choice by addressing the three different reasons why accounting matters.</description><subject>Accounting</subject><subject>Accounting choice</subject><subject>Accounting judgments and estimates</subject><subject>Accounting research</subject><subject>Accounting theory</subject><subject>Asymmetric information</subject><subject>Capital market</subject><subject>Capital markets</subject><subject>Earnings</subject><subject>Earnings manipulation</subject><subject>Economics</subject><subject>Empirical research</subject><subject>Estimation</subject><subject>Financial reporting</subject><subject>Hypotheses</subject><subject>Studies</subject><subject>Voluntary disclosure</subject><issn>0165-4101</issn><issn>1879-1980</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2001</creationdate><recordtype>article</recordtype><sourceid>X2L</sourceid><recordid>eNqFUE1LAzEUDKJgrf4EoXjw47D6kmy62ZNIqR9Q8KCeQ_r21aa0mzXZFvrvzVrpwYuQN-8RZoZhGDvncMuBD-_eEqgsT_c18BsAEDqTB6zHdVFmvNRwyHp7yjE7iXGRSLnQ0GNX41XjgkO7HASKZAPOB74eWES_rltXfw5w7h3SKTua2WWks9_dZx-P4_fRczZ5fXoZPUwyVLlqs-lQ59bOhhxzVYpKAqHiBZQStMq1KBRHO82nQnIkrQSIshpasoIqxXVVWdlnlzvfJvivNcXWrFxEWi5tTX4djdQSikJAIl78IS78OtQpmxFcAi_KUiSS2pEw-BgDzUwT3MqGreFguu7MT3emK8Z0r-vOyKSb7HSBGsK9iIgWltDXZmOklTzBNo0A6E6XJu2ETfeplElRzbxdJbv7nR2l5jaOgonoqEaqXCBsTeXdP4G-AZ_qjO8</recordid><startdate>20010901</startdate><enddate>20010901</enddate><creator>Fields, Thomas D</creator><creator>Lys, Thomas Z</creator><creator>Vincent, Linda</creator><general>Elsevier B.V</general><general>Elsevier</general><general>Elsevier Sequoia S.A</general><scope>DKI</scope><scope>X2L</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>20010901</creationdate><title>Empirical research on accounting choice</title><author>Fields, Thomas D ; Lys, Thomas Z ; Vincent, Linda</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c545t-b684aaf61c4592d30ec517093085482751cab4b231ce852029d6aea2ed518dda3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2001</creationdate><topic>Accounting</topic><topic>Accounting choice</topic><topic>Accounting judgments and estimates</topic><topic>Accounting research</topic><topic>Accounting theory</topic><topic>Asymmetric information</topic><topic>Capital market</topic><topic>Capital markets</topic><topic>Earnings</topic><topic>Earnings manipulation</topic><topic>Economics</topic><topic>Empirical research</topic><topic>Estimation</topic><topic>Financial reporting</topic><topic>Hypotheses</topic><topic>Studies</topic><topic>Voluntary disclosure</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Fields, Thomas D</creatorcontrib><creatorcontrib>Lys, Thomas Z</creatorcontrib><creatorcontrib>Vincent, Linda</creatorcontrib><collection>RePEc IDEAS</collection><collection>RePEc</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Journal of accounting & economics</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Fields, Thomas D</au><au>Lys, Thomas Z</au><au>Vincent, Linda</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Empirical research on accounting choice</atitle><jtitle>Journal of accounting & economics</jtitle><date>2001-09-01</date><risdate>2001</risdate><volume>31</volume><issue>1</issue><spage>255</spage><epage>307</epage><pages>255-307</pages><issn>0165-4101</issn><eissn>1879-1980</eissn><coden>JAECDS</coden><abstract>We review research from the 1990s that examines the determinants and consequences of accounting choice, structuring our analysis around the three types of market imperfections that influence managers’ choices: agency costs, information asymmetries, and externalities affecting non-contracting parties. 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| fulltext | fulltext |
| identifier | ISSN: 0165-4101 |
| ispartof | Journal of accounting & economics, 2001-09, Vol.31 (1), p.255-307 |
| issn | 0165-4101 1879-1980 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_38307720 |
| source | RePEc; ScienceDirect Journals (5 years ago - present) |
| subjects | Accounting Accounting choice Accounting judgments and estimates Accounting research Accounting theory Asymmetric information Capital market Capital markets Earnings Earnings manipulation Economics Empirical research Estimation Financial reporting Hypotheses Studies Voluntary disclosure |
| title | Empirical research on accounting choice |
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