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Economic consequences of accounting standards · Study

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ArticleEconomic consequences of accounting standards

Eugene A. Imhoff1988

Article1988

Economic consequences of accounting standards

Eugene A. Imhoff · Jacob K. Kandathil Thomas

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

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1985Positive Accounting Theory 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 1983The economic consequences of accounting choice implications of costly contracting and monitoring 1986An Empirical Investigation of the Relative Performance Evaluation of Corporate Executives 1985Determinants of Corporate Leasing Policy

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2003Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*2008Accounting for intangibles – a critical review of policy recommendations 2007Required Disclosures in Financial Reports 2004Firms' Voluntary Recognition of Stock‐Based Compensation Expense 2012A Measurement Approach to Conservatism and Earnings Management 2003Market Effects of Recognition and Disclosure 1995Operating Lease Accounting and the Market's Assessment of Equity Risk

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Year1988

Typearticle

Published1988-12-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations246

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(88)90006-7

openalex_workW1538751824

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2014Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads