Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory
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- Klein, Benjamin, 1983. "Contracting Costs and Residual Claims: The Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 367-74, June.
- Zubaidur Rahman, M. & Scapens, Robert W., 1988. "Financial reporting by multinational enterprises: Accounting policy choice in a developing country," Journal of Accounting and Public Policy, Elsevier, vol. 7(1), pages 29-42.
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- Smith, Clifford Jr. & Warner, Jerold B., 1979. "On financial contracting : An analysis of bond covenants," Journal of Financial Economics, Elsevier, vol. 7(2), pages 117-161, June.
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