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The Effect of the Firm's Business Risk On the Choice of Accounting Methods

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  • Dan S. Dhaliwal

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  • Dan S. Dhaliwal, 1988. "The Effect of the Firm's Business Risk On the Choice of Accounting Methods," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(2), pages 289-302, June.
    • Handle: RePEc:bla:jbfnac:v:15:y:1988:i:2:p:289-302
    DOI: 10.1111/j.1468-5957.1988.tb00137.x
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    References listed on IDEAS

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    1. 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.
    2. Sorter, Gh & Becker, Sw & Archibald, Tr & Beaver, W, 1964. "Corporate Personality As Reflected In Accounting Decisions - Some Preliminary Findings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 2(2), pages 183-196.
    3. Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
    4. Hindley, Brian, 1970. "Separation of Ownership and Control in the Modern Corporation," Journal of Law and Economics, University of Chicago Press, vol. 13(1), pages 185-221, April.
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    Cited by:

    1. Horng‐Ching Kuo, 1993. "How Do Small Firms Make Inventory Accounting Choices?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(3), pages 373-392, April.

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