Discretion vs. Uniformity: Choices Among GAAP.
The Accounting Review
1995
Reexamines the `uniformity versus flexibility' debate by considering the consequences of varying the amount of discretion managers have in reporting current period expenses. Effects of generally accepted accounting principles (GAAP) on the `internal agency problem' and the `external agency problem'; Exhibition of the undesirability of expanding discretion.
- DOI
- 10.2308/tar-9508184633
- Volume
- 70 (3)
- Pages
- 389-415
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref