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Determinants of the corporate decision to capitalize interest · Study

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ArticleDeterminants of the corporate decision to capitalize interest

Robert M. Bowen1981

Article1981

Determinants of the corporate decision to capitalize interest

Robert M. Bowen · Eric W. Noreen · John M. Lacey

242 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

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1979On financial contracting 1979Some economic determinants of accounting policy choice

Cited by

2008The Impact of Family Control on the Performance and Financial Characteristics of Family Versus Nonfamily Businesses in Japan: A Matched-Pair Investigation 1990Aggregation of test statistics 1983The effects of debt covenants and political costs on the choice of accounting methods 2007Drivers of voluntary intellectual capital disclosure in listed biotechnology companies 1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments 2008Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories 1996Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC”*2008Does founding family control affect earnings management?

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2000Stockholder, Manager, and Creditor Interests: Applications of Agency Theorypreprint · 3 shared references 1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreementsarticle · 3 shared references 1983The effects of debt covenants and political costs on the choice of accounting methodsarticle · 3 shared references 1981Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniquesarticle · 3 shared references 1981The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industryarticle · 3 shared references 1986Characteristics of firms electing early adoption of SFAS 52article · 3 shared references

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Year1981

Typearticle

Published1981-08-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations242

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(81)90011-2

openalex_workW1985117979

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