The Accounting Review Vol. 71 No. 2 1996
Verification of Historical Cost Reports.
Abstract
Studies a stylized model in which a division manager's historical cost reports are verified. Verification in one-period setting; Full-information solution; Solution in the presence of unverified cost reports; Solution in the presence of verification; Verification in two-period setting; Role of historical information.
- DOI
- 10.2308/tar-9605081104
- Volume
- 71
- Issue
- 2
- Pages
- 255-269
- Language
- en
- Sources
- openalex crossref