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The Economic Consequences Of Accounting Choice
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Book Synopsis The Economic Consequences of Accounting Choice by : Robert W. Holthausen
Download or read book The Economic Consequences of Accounting Choice written by Robert W. Holthausen and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Economic Consequences of Accounting Choice by : John Warren Hill
Download or read book The Economic Consequences of Accounting Choice written by John Warren Hill and published by . This book was released on 1986 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Quality of Financial Reporting Choice by : Daniel A. Cohen
Download or read book Quality of Financial Reporting Choice written by Daniel A. Cohen and published by . This book was released on 2004 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this dissertation, I investigate the determinants and economic consequences associated with firms' financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors' demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial information. As for the economic consequences, the evidence suggests that firms with high quality financial reporting policies have reduced information asymmetries. However, after accounting for the endogeneity associated with the reporting quality choice, I find no significant evidence that firms choosing to provide financial information of higher quality enjoy a lower cost of equity capital. These results demonstrate the importance of explicitly modeling the endogeneity of financial reporting choices in investigating the associated economic consequences.
Book Synopsis Corporate Financial Reporting by : Ray Ball
Download or read book Corporate Financial Reporting written by Ray Ball and published by . This book was released on 1982 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Peter Ove Christensen Publisher :Springer Science & Business Media ISBN 13 :0387265996 Total Pages :675 pages Book Rating :4.3/5 (872 download)
Book Synopsis Economics of Accounting by : Peter Ove Christensen
Download or read book Economics of Accounting written by Peter Ove Christensen and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.
Book Synopsis The Economic Determinants of Accounting Choice by : Joseph Hudson Godwin
Download or read book The Economic Determinants of Accounting Choice written by Joseph Hudson Godwin and published by . This book was released on 1988 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Management Or the Political-economic Consequences of Accounting Method Choices Revisited by : Denis Cormier
Download or read book Earnings Management Or the Political-economic Consequences of Accounting Method Choices Revisited written by Denis Cormier and published by . This book was released on 1996 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Economic Consequences of Financial Accounting Standards by : Financial Accounting Standards Board
Download or read book Economic Consequences of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1978 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting by : Greg Whittred
Download or read book Financial Accounting written by Greg Whittred and published by . This book was released on 1990 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Studies on Economic Consequences of Financial and Managerial Accounting by :
Download or read book Studies on Economic Consequences of Financial and Managerial Accounting written by and published by . This book was released on 1981 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting in an Economic Context by : Jamie Pratt
Download or read book Financial Accounting in an Economic Context written by Jamie Pratt and published by John Wiley & Sons. This book was released on 2017-01-10 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Financial Accounting, 10th Edition, by Jamie Pratt and Michael Peters, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real world business practices. It builds solid foundations in the mechanics of preparing the financial statements and the theories underlying the accounting measures of performance so that students can clearly understand the economic consequences associated with financial accounting choices. Pratt & Peters Financial Accounting explores key themes of measurement, decision-making, and economic factors."--Publisher description
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Book Synopsis Empirical Research on Accounting Choice by : Thomas D. Fields
Download or read book Empirical Research on Accounting Choice written by Thomas D. Fields and published by . This book was released on 2001 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: We review research from the 1990s that examines the determinants and consequences of accounting choice, structuring our analysis around the three types of market imperfections that influence managers? choices: agency costs, information asymmetries, and externalities affecting noncontracting parties. We conclude that research in the 1990s made limited progress in expanding our understanding of accounting choice because of limitations in research design and a focus on replication rather than extension of current knowledge. We discuss opportunities for future research, recommending the exploration of the economic implications of accounting choice by addressing the three different reasons why accounting matters.
Book Synopsis Financial Accounting Theory by : William Robert Scott
Download or read book Financial Accounting Theory written by William Robert Scott and published by . This book was released on 1997 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Book Synopsis The Economic Consequences of Regulatory Accounting Choice by : Patricia J. Arnold
Download or read book The Economic Consequences of Regulatory Accounting Choice written by Patricia J. Arnold and published by . This book was released on 1987 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Choices in Family Firms by : Silvia Ferramosca
Download or read book Accounting Choices in Family Firms written by Silvia Ferramosca and published by Springer. This book was released on 2018-03-13 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
Book Synopsis JOURNAL OF ACCOUNTING AND ECONOMICS by :
Download or read book JOURNAL OF ACCOUNTING AND ECONOMICS written by and published by . This book was released on 1982 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: