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