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| Tekijä: | Francis, J. |
| Otsikko: | Discussion of empirical research on accounting choice |
| Lehti: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 309-319 |
| Asiasana: | Accounting theory Disclosure |
| Kieli: | eng |
| Tiivistelmä: | This discussion considers four aspects of the survey paper on empirical accounting choice research by Fields, Lys and Vincent; implications of the authors' selection of an expansive definition of accounting choice; implications of the authors' call for research on the consequences of accounting choice, including the costs of defective accounting choices and the benefits of superior choices; implications of the authors' call for a reconsideration of research designs that explicitly consider groups of accounting choices. |
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