This study presents a comprehensive evaluation of managerial choice of discretionary accounting methods and the use of … reporting variables as involving the choice of a portfolio of discretionary accounting methods over a period of time with the … study tests hypotheses of differential information content of accounting earnings by looking at the security market …

string firms, on average, break their earnings string patterns because they ran out of accounting flexibility. However, there …

investors, creditors or auditors. I find that ANR relates in expected ways with multiple proxies of accounting reliability, that … ANR's relation with the proxies of other accounting constructs is consistent with theory, and that ANR's sensitivity to …

The objective of this dissertation was to improve our understanding of why some accounting issues emerge onto the FASB … agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting … contours of the regulatory space in which accounting standard-setting occurs. In particular, these studies suggest two ways to …