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| Author: | Christie, A. Zimmerman, J. |
| Title: | Efficient and opportunistic choices of accounting procedures: corporate control contests |
| Journal: | Accounting Review
1994 : OCT, VOL. 69:4, p. 539-566 |
| Index terms: | ACCOUNTING COMPANY CONTROL EFFICIENCY |
| Language: | eng |
| Abstract: | This paper measures the relative influences of efficiency and opportunism in accounting choice by examining a non-random sample that maximizes the probability of finding opportunism. Economics and finance studies document that corporate control actions such as tender offers and proxy fights discipline opportunistic managers. Therefore, the authors select a sample of takeover targets and examine this sample for evidence of managerial opportunism in choice of accounting procedures. |
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