Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives
暂无分享,去创建一个
[1] B. Klein,et al. Vertical Integration, Appropriable Rents, and the Competitive Contracting Process , 1978, The Journal of Law and Economics.
[2] J. Weintrop,et al. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice , 1990 .
[3] V. Bernard. The Role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs , 1988 .
[4] George Foster. Accounting policy decisions and capital market research , 1980 .
[5] Robert W. Holthausen,et al. The economic consequences of accounting choice implications of costly contracting and monitoring , 1983 .
[6] Victor Pastena,et al. Determinants of intramethod choice in the oil and gas industry , 1982 .
[7] Thomas Z Lys. Mandated accounting changes and debt covenants : The case of oil and gas accounting , 1984 .
[8] David H. Malmquist,et al. Efficient Contracting and the Choice of Accounting Method in the Oil and Gas Industry , 1990 .
[9] Clifford W. Smith,et al. INCENTIVES FOR UNCONSOLIDATED FINANCIAL REPORTING , 1990 .
[10] Ross L. Watts,et al. Corporate Financial Statements, A Product of the Market and Political Processes , 1977 .