Accounting-policy choice and firm characteristics in the Asia pacific region: an international empirical test of costly contracting theory

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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...

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Bibliographic Details
Main Authors:	Astami, E., Tower, Greg
Format:	Journal Article
Published:	Elsevier 2006
Online Access:	http://hdl.handle.net/20.500.11937/46725

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