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Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice *

Robert Libby and Nicholas Seybert

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0013
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate ... More


Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting

Alfred Wagenhofer

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0001
Subject:
Economics and Finance, Financial Economics

The objective is to discuss the merits of analytical models in financial accounting research. Analytical models are particularly useful for gaining insights into situations that are characterized by ... More


The Finitist Accountant

David Hatherly, David Leung, and Donald MacKenzie

in Living in a Material World: Economic Sociology Meets Science and Technology Studies

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262162524
eISBN:
9780262281607
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262162524.003.0005
Subject:
Society and Culture, Technology and Society

This chapter presents the philosophical roots of finitism, financial reporting in finitist perspective, accounting for economic reality, and rule-governed accounting. Finitism helps people in ... More


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