The Accounting Review Vol. 70 No. 2 1995
The Ability of Professional Standards to Mitigate Aggressive Reporting.
Abstract
Investigates whether replacing a standard that employs a vague, verbal disclosure threshold with a standard that employs a more stringent numerical threshold mitigates the aggressiveness of reporting decisions in accounting. Performance in a tax setting; Effect of incentives on the interpretation of vague standards.
- DOI
- 10.2308/tar-9505096113
- Volume
- 70
- Issue
- 2
- Pages
- 227-248
- Language
- en
- Sources
- openalex crossref