Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory

W. Astami, Emita; Tower, Greg

doi:10.1016/j.intacc.2005.12.004

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Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory

Shared by NobleBlocks on Jan 1, 2006 • 12:00 AM UTC

Authors:

Emita W. Astami

Greg Tower

Abstract

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 variab...

Subject

Leverage (statistics)

Accounting

Control variable

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