Discussion of Empirical Research on Accounting Choice

16 Pages Posted: 6 Feb 2001

Multiple version iconThere are 2 versions of this paper

Date Written: October 2000


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 and their decision to classify this research by managerial motives; implications of the authors' decision to include implementation decisions in their 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.

JEL Classification: M41, M43, M44

Suggested Citation

Francis, Jennifer, Discussion of Empirical Research on Accounting Choice (October 2000). Available at SSRN: https://ssrn.com/abstract=258521 or http://dx.doi.org/10.2139/ssrn.258521

Jennifer Francis (Contact Author)

Duke University ( email )

220 Allen Building
Durham, NC 27705
United States

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