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Discussion of: Market reactions to mandated interest capitalization

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  • LAWRENCE D. BROWN

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  • Lawrence D. Brown, 1986. "Discussion of: Market reactions to mandated interest capitalization," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 252-258, March.
    • Handle: RePEc:wly:coacre:v:2:y:1986:i:2:p:252-258
    DOI: 10.1111/j.1911-3846.1986.tb00617.x
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. 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.
    3. 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.
    4. Zimmerman, Jerold L., 1983. "Taxes and firm size," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 119-149, April.
    5. Foster, George, 1980. "Accounting policy decisions and capital market research," Journal of Accounting and Economics, Elsevier, vol. 2(1), pages 29-62, March.
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