The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51

Journal of Accounting and Economics

Volumn 24, Issue 2, 1997, Pages 175-203

  Hand, John R M ^a   Skantz, Terrance R ^b  

^a UNIVERSITY OF NORTH CAROLINA   (United States)

^b FLORIDA ATLANTIC UNIVERSITY   (United States)

Author keywords

Accounting choices; Efficient contracting; Equity carve outs; M41; SAB 51; Write offs

Indexed keywords

EID: 0031574541     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(98)00005-6     Document Type: Article

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