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Accounting Choice Thoery and Market-Based Research in Accounting

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  • Watts, R.L.

Abstract

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Suggested Citation

  • Watts, R.L., 1992. "Accounting Choice Thoery and Market-Based Research in Accounting," Papers 92-01, Rochester, Business - Financial Research and Policy Studies.
    • Handle: RePEc:fth:robufr:92-01
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    Cited by:

    1. David Procházka & Jiří Pelák, 2016. "Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů [Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Sta," Politická ekonomie, Prague University of Economics and Business, vol. 2016(4), pages 451-467.
    2. Wolf, Robin, 2018. "Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse," Arbeitspapiere 183, University of Münster, Institute for Cooperatives.
    3. Stewart Jones & Alison D. Higgins, 2006. "Australia's switch to international financial reporting standards: a perspective from account preparers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 629-652, December.
    4. VG Sridharan & Michelle M. S. Phang, 2014. "Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 591-624, June.
    5. Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
    6. Philip Brown, 2003. "Discussion of Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 169-174, January.

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    Keywords

    capital market;

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