haku: @author Ducharme, L. / yhteensä: 2
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| 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. |
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