Discussion of Empirical Research on Accounting Choice
16 Pages Posted: 6 Feb 2001
There are 2 versions of this paper
Discussion of Empirical Research on Accounting Choice
Date Written: October 2000
Abstract
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: Suggested Citation
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