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

Author:

Astami Emita W.,Tower Greg

Publisher

World Scientific Pub Co Pte Lt

Reference33 articles.

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3. Determinants of the corporate decision to capitalize interest;Bowen;Journal of Accounting and Economics,1981

4. Financial accounting information and corporate governance;Bushman;Journal of Accounting and Economics,2001

5. Decentralized choice of monitoring systems;Demski;The Accounting Review,1984

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