A positive theory of flexibility in accounting standards

Journal of Accounting and Economics

Volumn 46, Issue 2-3, 2008, Pages 312-333

  Dye, Ronald A ^a   Sridhar, Sri S ^a  

^a NORTHWESTERN UNIVERSITY   (United States)

Author keywords

Accounting standards; Investment efficiencies; Network externalities; Reporting biases; Reporting discretion

Indexed keywords

EID: 56249103086     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2008.09.002     Document Type: Article

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