The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51
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References listed on IDEAS
- Ali, Ashiq & Kumar, Krishna R., 1994. "The magnitudes of financial statement effects and accounting choice : The case of the adoption of SFAS 87," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 89-114, July.
- 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.
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- 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.
- Duke, Joanne C. & Hunt, Herbert III, 1990. "An empirical examination of debt covenant restrictions and accounting-related debt proxies," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 45-63, January.
- Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
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- Li Xu & Alex Tang, 2011. "SFAS No. 159: An examination of early electors, late electors and non-electors in the banking industry," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(2), pages 92-109, May.
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