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Empires of the sky: determinants of global airlines' accounting-policy choices

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  • Tan, Chyi Woan
  • Tower, Greg
  • Hancock, Phil
  • Taplin, Ross
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 37 (2002)
    Issue (Month): 3 ()
    Pages: 277-299

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    Handle: RePEc:eee:accoun:v:37:y:2002:i:3:p:277-299

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    Web page: http://www.elsevier.com/locate/inca/620179

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    1. Holthausen, Robert W. & Leftwich, Richard W., 1983. "The economic consequences of accounting choice implications of costly contracting and monitoring," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 77-117, April.
    2. Christie, Andrew A., 1990. "Aggregation of test statistics : An evaluation of the evidence on contracting and size hypotheses," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 15-36, January.
    3. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    4. Lemke, Kenneth W. & Page, Michael J., 1992. "Economic determinants of accounting policy choice : The case of current cost accounting in the U.K," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 87-114, March.
    5. Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 65-95, January.
    6. Wallace, R. S. Olusegun & Naser, Kamal, 1995. "Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 14(4), pages 311-368.
    7. Lilien, Steven & Pastena, Victor, 1982. "Determinants of intramethod choice in the oil and gas industry," Journal of Accounting and Economics, Elsevier, vol. 4(3), pages 145-170, December.
    8. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 555-572, September.
    9. Hagerman, Robert L. & Zmijewski, Mark E., 1979. "Some economic determinants of accounting policy choice," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 141-161, August.
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