haku: @indexterm CORPORATE EARNINGS / yhteensä: 42
viite: 9 / 42
| Tekijä: | Fields, T. D. Lys, T. Z. Vincent, L. |
| Otsikko: | Empirical research on accounting choice |
| Lehti: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 255-307 |
| Asiasana: | Accounting Capital markets Disclosure Corporate earnings |
| Kieli: | eng |
| Tiivistelmä: | The authors conclude that research in the 1990s made limited progress in expanding the understanding of accounting choice because of limitations in research design and a focus on replication rather than recommending the exploration of the economic implications of accounting choice by addressing the three different reasons why accounting matters. on |
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