๐”– Bobbio Scriptorium
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The effect of owner versus management control on the choice of accounting methods

โœ Scribed by Dan S. Dhaliwal; Gerald L. Salamon; E. Dan Smith


Book ID
116102865
Publisher
Elsevier Science
Year
1982
Tongue
English
Weight
956 KB
Volume
4
Category
Article
ISSN
0165-4101

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This paper attempts to find an explanation of why empirical evidence does not confirm the signalling hypothesis that income-increasing accounting methods, such as linear depreciation, are typically chosen by firms with positive inside information. First, specific characteristics of the legal environ