Accounting-policy choice and firm characteristics in the Asia pacific region: an international empirical test of costly contracting theory
This study provides evidence on the cross-sectional relationship between firm-specific variables and management's choice of accounting policies by examining four key accounting-policy disclosures in the 2000/2001 annual reports of 442 listed companies in the Asia Pacific region. The dependent v...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Elsevier
2006
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| Online Access: | http://hdl.handle.net/20.500.11937/46725 |