| Author: | Fields, T. D. Lys, T. Z. Vincent, L. |
| Title: | Empirical research on accounting choice |
| Journal: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 255-307 |
| Index terms: | Accounting Capital markets Disclosure Corporate earnings |
| Language: | eng |
| Abstract: | The authors conclude that research in the 1990s made limited progress in expanding the understanding of accounting choice because of limitations in research design and a focus on replication rather than recommending the exploration of the economic implications of accounting choice by addressing the three different reasons why accounting matters. on |
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