The Ability of Professional Standards to Mitigate Aggressive Reporting.

Andrew D. Cuccia; Karl Hackenbrack; Mark W. Nelson

doi:10.2308/tar-9505096113

The Ability of Professional Standards to Mitigate Aggressive Reporting.

Andrew D. Cuccia; Karl Hackenbrack; Mark W. Nelson

The Accounting Review 1995

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 (2)
Pages: 227-248
Language: en
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