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ArticleAccounting method choice

Robert W. Holthausen1990

Article1990

Accounting method choice

Robert W. Holthausen

328 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

1978Vertical Integration, Appropriable Rents, and the Competitive Contracting Process 1985The effect of bonus schemes on accounting decisions 1978Towards a Positive Theory of the Determination of Accounting Standards.2011The effects of bonus schemes on accounting decisions 1990Positive Accounting Theory: A Ten Year Perspective.1983The economic consequences of accounting choice implications of costly contracting and monitoring 1977Corporate Financial Statements, A Product of the Market and Political Processes 1990Accounting-based constraints in public and private debt agreements

Cited by

2013Female Auditors and Accruals Quality 2002The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms 2016Earnings smoothing: Does it exacerbate or constrain stock price crash risk?2013How far can we trust earnings numbers? What research tells us about earnings management 2015Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress

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Year1990

Typearticle

Published1990-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations328

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(90)90047-8

openalex_workW1507978786

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1991

Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests

1994EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH

2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows