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
Hauptverfasser:	Fields, Thomas D, Lys, Thomas Z, Vincent, Linda
Format:	Artikel
Sprache:	eng
Schlagworte:	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
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