Broberg, Pernilla; Collin, Sven-Olof Yrjo; Tagesson, … - In: International Journal of Accounting and Finance 3 (2011) 1, pp. 49-71
Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general...