haku: @author DuCharme, L. / yhteensä: 2
viite: 1 / 2
« edellinen | seuraava »
Tekijä: | Bowen, R. DuCharme, L. Shores, D. |
Otsikko: | Stakeholders' implicit claims and accounting method choice |
Lehti: | Journal of Accounting & Economics
1995 : DEC, VOL. 20:3, p. 255-296 |
Asiasana: | SHAREHOLDERS ACCOUNTING MANAGEMENT |
Kieli: | eng |
Tiivistelmä: | based on a theory and anecdotal evidence , the authors argue that ongoing implicit claims between a firm and its customers, suppliers, employees, and short-term creditors create incentives for management to choose long-run income-increasing accounting methods. Variables selected to proxy for the extent to which a firm depends on these implicit claims are found to be significant in explaining cross-sectional variation in inventory and depreciation methods. These variables remain incrementally significant when the authors include traditional variables found to have explanatory power in prior studies. |
« edellinen | seuraava »
SCIMA