The Accounting Review Vol. 69 No. 4 1994
Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control.
Abstract
Measures the relative influences of efficiency and opportunism in accounting by the examination of a non-random sample that allows for the probability of finding opportunism. Efficient and opportunistic accounting choices; Effects of accounting choices on retained earnings; Firm-performance measures.
- DOI
- 10.2308/tar-9412141459
- Volume
- 69
- Issue
- 4
- Pages
- 539-566
- Language
- en
- Sources
- openalex crossref