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Characteristics of firms electing early adoption of SFAS 52 · Study

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ArticleCharacteristics of firms electing early adoption of SFAS 52

Frances L. Ayres1986

Article1986

Characteristics of firms electing early adoption of SFAS 52

Frances L. Ayres

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Risk Management in Financial Firms

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985The effect of bonus schemes on accounting decisions 1979On financial contracting 1978Towards a Positive Theory of the Determination of Accounting Standards.2011The effects of bonus schemes on accounting decisions 1981An income strategy approach to the positive theory of accounting standard setting/choice 1979Some economic determinants of accounting policy choice 1982The effect of owner versus management control on the choice of accounting methods

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2005Measuring the quality of earnings 2016Disclosure Versus Recognition: Inferences from Subsequent Events 2009The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force 1996Alternative Accounting Methods, Information Asymmetry and Liquidity: Theory and Evidence.1995Mandated accounting changes and managerial discretion 1997

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Year1986

Typearticle

Published1986-06-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations117

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(86)90015-7

openalex_workW1989929952

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Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106

2011Accounting Choice and the Fair Value Option

1996Income smoothing and incentives by operating condition: An empirical test using depreciation changes in Japan