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Economic incentives for the voluntary disclosure of current cost financial statements · Study

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ArticleEconomic incentives for the voluntary disclosure of current cost financial statements

Jilnaught Wong1988

Article1988

Economic incentives for the voluntary disclosure of current cost financial statements

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

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References

1985Positive Accounting Theory 1978Towards a Positive Theory of the Determination of Accounting Standards.1983The economic consequences of accounting choice implications of costly contracting and monitoring 1981An income strategy approach to the positive theory of accounting standard setting/choice 1979Some economic determinants of accounting policy choice 1982Corporate Financial Reporting: A Methodological Review of Empirical Research 1981Determinants of the corporate decision to capitalize interest 1983The effects of debt covenants and political costs on the choice of accounting methods

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2018Voluntary disclosure of corporate political spending 1991THE VOLUNTARY PRESENTATION OF VALUE ADDED STATEMENTS IN AUSTRALIA: A POLITICAL COST PERSPECTIVE 2006Retraction: Disclosure of Forward Looking Information: Evidence from Listed Companies on Istanbul Stock Exchange [ISE]2022Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States 1993An Analysis of Incentives for Australian Firms to Apply for Reporting Excellence Awards

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Year1988

Typearticle

Published1988-04-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations58

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(88)90018-3

openalex_workW2029645446

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