haku: @indexterm Accounting standards / yhteensä: 876
viite: 160 / 876
| Tekijä: | Dye, R.A. |
| Otsikko: | Classifications manipulation and Nash accounting standards |
| Lehti: | Journal of Accounting Research
2002 : SEP, VOL. 40:4, p. 1125-1162 |
| Asiasana: | Accounting standards Classification and coding Reports |
| Kieli: | eng |
| Tiivistelmä: | The authors study a model of "classification manipulation" in which accounting reports consist of one of two binary classifications, prepares of accounting reports prefer one classification over the other, an accounting standard designates the official requirements that have to be met to receive the preferred classification, and prepares may engage in "classifications manipulation" in order to receive their preferred accounting classification. The possibility of classifications manipulation creates a distinction between the official classification described in the statement of the accounting standard and the de facto classification, determined by the "shadow standard" actually adopted by prepares. The selection and evolution of accounting standards is studied in this context. |
SCIMA