메뉴 건너뛰기




Volumn 41, Issue 1, 2006, Pages 1-21

Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory

Author keywords

Accounting policy choice; Asia Pacific region; Costly Contracting Theory

Indexed keywords


EID: 33644680908     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2005.12.004     Document Type: Article
Times cited : (49)

References (33)
  • 1
    • 0042260486 scopus 로고    scopus 로고
    • Purchase versus polling in stock-for-stock acquisitions: Why do firms care?
    • D. Aboody R. Kasznik M. Williams Purchase versus polling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics 29 2000 261-286
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 261-286
    • Aboody, D.1    Kasznik, R.2    Williams, M.3
  • 6
    • 1342281257 scopus 로고    scopus 로고
    • The investment opportunity set and capitalization versus expensing methods of accounting choice
    • D.S. Dhaliwal W.G. Heninger K.E. Hughes II The investment opportunity set and capitalization versus expensing methods of accounting choice Accounting and Finance 39 1999 151-175
    • (1999) Accounting and Finance , vol.39 , pp. 151-175
    • Dhaliwal, D.S.1    Heninger, W.G.2    Hughes II, K.E.3
  • 8
    • 0002464781 scopus 로고
    • Evidence on the choice of inventory accounting methods: LIFO versus FIFO
    • N. Dopuch M. Pincus Evidence on the choice of inventory accounting methods: LIFO versus FIFO Journal of Accounting Research 26 1988 28-59
    • (1988) Journal of Accounting Research , vol.26 , pp. 28-59
    • Dopuch, N.1    Pincus, M.2
  • 9
    • 0001599433 scopus 로고
    • External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development
    • T.S. Doupnik S.B. Salter External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development The International Journal of Accounting 30 3 1995 189-207
    • (1995) The International Journal of Accounting , vol.30 , Issue.3 , pp. 189-207
    • Doupnik, T.S.1    Salter, S.B.2
  • 10
    • 0036331681 scopus 로고    scopus 로고
    • Corporate ownership structure and the informativeness of accounting earnings in East Asia
    • J.P.H. Fan T.J. Wong Corporate ownership structure and the informativeness of accounting earnings in East Asia Journal of Accounting and Economics 33 2002 401-425
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 401-425
    • Fan, J.P.H.1    Wong, T.J.2
  • 11
    • 33747323933 scopus 로고    scopus 로고
    • GAAP convergence 2002: A survey of national efforts to promote and achieve convergence with international financial reporting standards
    • GAAP BDO, Deloitte Touche Tohmatsu, Ernst and Young, Grant Thornton, KPMG, and Pricewaterhouse Coopers'
    • GAAP (2002). GAAP convergence 2002: A survey of national efforts to promote and achieve convergence with international financial reporting standards. BDO, Deloitte Touche Tohmatsu, Ernst and Young, Grant Thornton, KPMG, and Pricewaterhouse Coopers'.
    • (2002)
  • 13
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decisions
    • P.M. Healy The effect of bonus schemes on accounting decisions Journal of Accounting and Economics 3 1985 85-107
    • (1985) Journal of Accounting and Economics , vol.3 , pp. 85-107
    • Healy, P.M.1
  • 14
    • 33644686089 scopus 로고    scopus 로고
    • International Standard Industrial Classification of all Economic Activities (ISIC Rev 3.1) (accessed 20 February 2003)
    • International Standard Industrial Classification of all Economic Activities (ISIC Rev 3.1), http://unstats.un.org/unsd/cr/registry/ regcst.asp?Cl=17&Lg=1 (accessed 20 February 2003).
  • 15
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behavior, agency costs and ownership structure
    • M.C. Jensen W.H. Meckling Theory of the firm: Managerial behavior, agency costs and ownership structure Journal of Financial Economics 3 1976 305-360
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 16
    • 0000707398 scopus 로고
    • Contracting costs and residual claims: The separation of ownership and control
    • June
    • B. Klein Contracting costs and residual claims: The separation of ownership and control Journal of Law and Economics 26 1983, June 367-393
    • (1983) Journal of Law and Economics , vol.26 , pp. 367-393
    • Klein, B.1
  • 17
    • 0003195790 scopus 로고    scopus 로고
    • Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis
    • M.L. Lemmon K.V. Lins Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis The Journal of Finance 58 4 2003 1445-1468
    • (2003) The Journal of Finance , vol.58 , Issue.4 , pp. 1445-1468
    • Lemmon, M.L.1    Lins, K.V.2
  • 18
    • 84989133341 scopus 로고
    • Strategic groups: Theory, research, and taxonomy
    • J. McGee H. Thomas Strategic groups: Theory, research, and taxonomy Strategic Management Journal 7 1986 141-160
    • (1986) Strategic Management Journal , vol.7 , pp. 141-160
    • McGee, J.1    Thomas, H.2
  • 20
    • 49449125071 scopus 로고
    • Determinants of corporate borrowing
    • S.C. Myers Determinants of corporate borrowing Journal of Financial Economics 5 1977 147-175
    • (1977) Journal of Financial Economics , vol.5 , pp. 147-175
    • Myers, S.C.1
  • 21
    • 0010853951 scopus 로고
    • Ownership structure and inventory method choice
    • G.R. Niehaus Ownership structure and inventory method choice The Accounting Review 64 2 1989 269-284
    • (1989) The Accounting Review , vol.64 , Issue.2 , pp. 269-284
    • Niehaus, G.R.1
  • 22
    • 2942648767 scopus 로고
    • Financial reporting by multinational enterprises: Accounting policy choice in a developing country
    • M.Z. Rahman R.W. Scapens Financial reporting by multinational enterprises: Accounting policy choice in a developing country Journal of Accounting and Public Policy 7 2 1988 29-42
    • (1988) Journal of Accounting and Public Policy , vol.7 , Issue.2 , pp. 29-42
    • Rahman, M.Z.1    Scapens, R.W.2
  • 24
    • 0000649376 scopus 로고
    • The investment opportunity set and accounting procedure choice
    • D.J. Skinner The investment opportunity set and accounting procedure choice Journal of Accounting and Economics 16 1993 407-445
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 407-445
    • Skinner, D.J.1
  • 26
    • 2342505938 scopus 로고
    • The investment opportunity set and corporate financing, dividend, and compensation policies
    • C.W. Smith Jr. R.L. Watts The investment opportunity set and corporate financing, dividend, and compensation policies Journal of Financial Economics 32 1992 263-292
    • (1992) Journal of Financial Economics , vol.32 , pp. 263-292
    • Smith Jr., C.W.1    Watts, R.L.2
  • 28
    • 84867454915 scopus 로고
    • Towards a contingency theory of corporate financial reporting systems
    • A.P. Thomas Towards a contingency theory of corporate financial reporting systems Accounting, Auditing and Accountability Journal 4 4 1991 40-57
    • (1991) Accounting, Auditing and Accountability Journal , vol.4 , Issue.4 , pp. 40-57
    • Thomas, A.P.1
  • 29
    • 0000674202 scopus 로고
    • Towards a positive theory of the determination of accounting standards
    • R.L. Watts J.L. Zimmerman Towards a positive theory of the determination of accounting standards The Accounting Review 53 1 1978 112-134
    • (1978) The Accounting Review , vol.53 , Issue.1 , pp. 112-134
    • Watts, R.L.1    Zimmerman, J.L.2
  • 30
    • 0004038436 scopus 로고
    • Positive accounting theory
    • Englewood Cliffs: Prentice Hall
    • R.L. Watts J.L. Zimmerman Positive accounting theory 1986 Prentice Hall Englewood Cliffs
    • (1986)
    • Watts, R.L.1    Zimmerman, J.L.2
  • 31
    • 0000047027 scopus 로고
    • Positive accounting theory: A ten year perspective
    • R.L. Watts J.L. Zimmerman Positive accounting theory: A ten year perspective The Accounting Review 65 1 1990 131-156
    • (1990) The Accounting Review , vol.65 , Issue.1 , pp. 131-156
    • Watts, R.L.1    Zimmerman, J.L.2
  • 32
    • 0000258937 scopus 로고    scopus 로고
    • Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: An international empirical test of political economy theory
    • S.M. Williams Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: An international empirical test of political economy theory The International Journal of Accounting 34 2 1999 209-238
    • (1999) The International Journal of Accounting , vol.34 , Issue.2 , pp. 209-238
    • Williams, S.M.1
  • 33
    • 0002681879 scopus 로고    scopus 로고
    • Spontaneous harmonization effects of culture and market forces on accounting disclosure practices
    • M.T. Zarzeski Spontaneous harmonization effects of culture and market forces on accounting disclosure practices Accounting Horizons 10 1 1996 18-37
    • (1996) Accounting Horizons , vol.10 , Issue.1 , pp. 18-37
    • Zarzeski, M.T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.