DYE, RONALD A.; SRIDHAR, SRI S. - In: Journal of Accounting Research 45 (2007) 4, pp. 731-769
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper studies the allocational effects associated with the precision of accounting estimates when the precision of estimates is a choice variable for firms. One part of the paper considers the effects of the observability of precision choices. We show that, generally, making...