The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis

The antitrust laws of the United States prohibit monopolies or attempts to create a monopoly in any unregulated line of business. In the past, the two agencies that enforce these laws, the Department of Justice and the Federal Trade Commission, have relied on accounting profits in prosecuting such a...

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Veröffentlicht in:	The Accounting review 1992-01, Vol.67 (1), p.77-95
1. Verfasser:	Cahan, Steven F.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting policies Antitrust Competition policy Control groups Deferred taxes Financial management Fixed assets Hypotheses Mathematical models Monopolies Monopoly Oil refining Proxy reporting Proxy statements Studies
Online-Zugang:	Volltext
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