Discussion of empirical research on accounting choice
Journal Article (Journal Article)
This discussion considers four aspects of the survey paper on empirical accounting choice research by Fields, Lys and Vincent: implications of the authors' selection of an expansive definition of accounting choice and their decision to classify this research by managerial motives; implications of the authors' decision to include implementation decisions in their definition of accounting choice; implications of the authors' call for research on the consequences of accounting choice, including the costs of defective accounting choices and the benefits of superior choices; implications of the authors' call for a reconsideration of research designs that explicitly consider groups of accounting choices. © 2001 Elsevier Science B.V. All rights reserved.
Full Text
Duke Authors
Cited Authors
- Francis, J
Published Date
- September 1, 2001
Published In
Volume / Issue
- 31 / 1-3
Start / End Page
- 309 - 319
International Standard Serial Number (ISSN)
- 0165-4101
Digital Object Identifier (DOI)
- 10.1016/S0165-4101(01)00017-9
Citation Source
- Scopus