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ArticleEconomic determinants of accounting policy choice

Kenneth W. Lemke1992

Article1992

Economic determinants of accounting policy choice

Kenneth W. Lemke · Michael John Page

33 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1977Determinants of corporate borrowing 1988The Determinants of Capital Structure Choice 1985Positive Accounting Theory 1984Two Agency-Cost Explanations of Dividends 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1990Positive Accounting Theory: A Ten Year Perspective.1982GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS 1986Predicting takeover targets

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2008Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 2009Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms 2013What do we know about the role of financial reporting in debt contracting and debt covenants?2000ASSET REVALUATION AND CURRENT COST ACCOUNTING: UK CORPORATE DISCLOSURE DECISIONS IN 1983 2002Empires of the sky 1994International Accounting: A Quest for Research*

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1991Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contestsreport · 6 shared references 1994EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACHarticle · 6 shared references 1992Accounting choice theory and market-based research in accountingarticle · 6 shared references 2013What do we know about the role of financial reporting in debt contracting and debt covenants?article · 6 shared references 1993The investment opportunity set and accounting procedure choicearticle · 5 shared references 2000Stockholder, Manager, and Creditor Interests: Applications of Agency Theorypreprint · 5 shared references

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Year1992

Typearticle

Published1992-03-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations33

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(92)90013-r

openalex_workW1506962437

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