This discussion considers four aspects of the survey paper on empirical accounting choice research by Fields, Lys and Vincent: implications of the authors' selection of an expansive definition of accounting choice and their decision to classify this research by managerial motives; implications of the authors' decision to include implementation decisions in their definition of accounting choice; implications of the authors' call for research on the consequences of accounting choice, including the costs of defective accounting choices and the benefits of superior choices; implications of the authors' call for a reconsideration of research designs that explicitly consider groups of accounting choices. © 2001 Elsevier Science B.V. All rights reserved.
CITATION STYLE
Francis, J. (2001). Discussion of empirical research on accounting choice. Journal of Accounting and Economics, 31(1–3), 309–319. https://doi.org/10.1016/S0165-4101(01)00017-9
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