Discussion of Empirical Research on Accounting Choice

This discussion considers four aspects of the survey paper on empirical accounting choice research: selection of an expansive definition of accounting choice and their decision to classify this research by managerial motives; decision to include implementation decisions in their definition of accounting choice; call for research on the consequences of accounting choice, including the costs of defective accounting choices and the benefits of superior choices; call for a reconsideration of research designs that explicitly consider groups of accounting choices.

Provided by: Reed Elsevier Topic: Date Added: Sep 2001 Format: PDF

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