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Empirical research on accounting choice

Article Abstract:

Research is presented describing the study of accounting choice research literature from 1990 through to 2001, with recommendations given for improving future research standards.

Author: Fields, Thomas, Lys, Thomas, Vincent, Linda
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2001

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Discussion of empirical research on accounting choice

Article Abstract:

Research is presented describing the study of accounting choice literature and the use of estimates and judgements in the decision making processes of voluntary disclosure.

Author: Francis, Jennifer
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2001
Disclosure statements (Accounting)

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Market efficiency and accounting research: a discussion of 'capital market research in accounting' by S.P. Kothari

Article Abstract:

Issues concerning the research of capital market accounting standards, the behaviour of financial institutions and the efficiency of markets is discussed.

Author: Lee, Charles
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2001
Financial management

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Subjects list: Research, Analysis, Accounting, Capital market, Capital markets
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