Efficient Contracting and the Choice of Accounting Method in the Oil and Gas Industry

This paper's results are consistent with the choice of accounting method in the oil and gas industry being dominated by measurable characteristics of firms and guided by the principles of efficient contracting. The results are inconsistent with an alternative hypothesis, opportunistic behavior by managers. The efficient contracting explanation is also consistent with the empirical findings from earlier studies; [e.g., Lilien and Pastena (1982) and Deakin 1979)]

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Year of publication:	2014
Authors:	Malmquist, David
Publisher:	[2014]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (34 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Accounting & Economics (JAE), Vol. 12, 1990 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 1, 1990 erstellt
Classification:	G3 - Corporate Finance and Governance
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013047154