search query: @indexterm policy making / total: 165
reference: 37 / 165
| Author: | Young, S. |
| Title: | The determinants of managerial accounting policy choice: further evidence for the UK |
| Journal: | Accounting and Business Research
1998 : SPRING, VOL. 28:2, p. 131-143 |
| Index terms: | accounting policy management accounting policy making |
| Language: | eng |
| Abstract: | One of the central issues in financial reporting is managerial accounting policy choice and its role in management's external reporting strategy. This article looks into the factors determining managerial accounting discretion. Findings indicate that smoothing considerations account for the majority of cross-sectional variation in the degree of accounting discretion. |
SCIMA