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The Pip Grant Accounting Controversy In Canada: A Study of the Economic Consequences of Accounting Standards

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  • Joseph K. Cheung

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  • Joseph K. Cheung, 1988. "The Pip Grant Accounting Controversy In Canada: A Study of the Economic Consequences of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(1), pages 47-66, March.
  • Handle: RePEc:bla:jbfnac:v:15:y:1988:i:1:p:47-66
    DOI: 10.1111/j.1468-5957.1988.tb00119.x
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    References listed on IDEAS

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    1. Brown, Stephen J. & Warner, Jerold B., 1985. "Using daily stock returns : The case of event studies," Journal of Financial Economics, Elsevier, vol. 14(1), pages 3-31, March.
    2. Bjerring, James H & Lakonishok, Josef & Vermaelen, Theo, 1983. "Stock Prices and Financial Analysts' Recommendations," Journal of Finance, American Finance Association, vol. 38(1), pages 187-204, March.
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    4. Jensen, Michael C. & Meckling, William H., 2008. "Theory of the firm: managerial behavior, agency costs and ownership structure," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 48(2), April.
    5. Collins, Daniel W. & Rozeff, Michael S. & Dhaliwal, Dan S., 1981. "The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 37-71, March.
    6. Leftwich, Richard, 1981. "Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 3-36, March.
    7. Brown, Stephen J. & Warner, Jerold B., 1980. "Measuring security price performance," Journal of Financial Economics, Elsevier, vol. 8(3), pages 205-258, September.
    8. Lys, Thomas, 1984. "Mandated accounting changes and debt covenants : The case of oil and gas accounting," Journal of Accounting and Economics, Elsevier, vol. 6(1), pages 39-65, April.
    9. Bowen, Robert M. & Noreen, Eric W. & Lacey, John M., 1981. "Determinants of the corporate decision to capitalize interest," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 151-179, August.
    10. 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.
    11. Hughes, John S. & Ricks, William E., 1984. "Accounting for retail land sales : Analysis of a mandated change," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 101-132, August.
    12. Schipper, K & Thompson, R, 1983. "The Impact Of Merger-Related Regulations On The Shareholders Of Acquiring Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 21(1), pages 184-221.
    13. Kryzanowski, Lawrence, 1979. "The Efficacy of Trading Suspensions: A Regulatory Action Designed to Prevent the Exploitation of Monopoly Information," Journal of Finance, American Finance Association, vol. 34(5), pages 1187-1200, December.
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