Discussion of Empirical Research on Accounting Choice

Posted: 18 Nov 2001  

Jennifer Francis

Duke University

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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, D82

Suggested Citation

Francis, Jennifer, Discussion of Empirical Research on Accounting Choice. Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001. Available at SSRN: https://ssrn.com/abstract=288309

Jennifer Francis (Contact Author)

Duke University ( email )

Fuqua School of Business
Durham, NC 27708
United States
919-660-7817 (Phone)
919-648-2818 (Fax)

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