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How are loss contingency accruals affected by alternative reporting criteria and incentives?

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  • Hoffman, Vicky B.
  • Patton, James M.

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  • Hoffman, Vicky B. & Patton, James M., 2002. "How are loss contingency accruals affected by alternative reporting criteria and incentives?," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 151-167.
    • Handle: RePEc:eee:jappol:v:21:y:2002:i:2:p:151-167
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    Cited by:

    1. Wei Zhou & Liansheng Wu & Hong Wang, 2016. "The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 404-440, September.
    2. Peter Carey & Brad Potter & George Tanewski, 2014. "Application of the Reporting Entity Concept in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 460-489, December.
    3. Ning Du & Kevin Stevens, 2011. "Numeric-to-verbal translation of probability expressions in SFAS 5," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 248-262, March.
    4. Lim, Yingzhee & Azmi, Anna & Devi, S. Susela & Mahzan, Nurmazilah, 2017. "Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting," The International Journal of Accounting, Elsevier, vol. 52(4), pages 342-353.

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