Construct · 1 fields · 1 citations

accounting choice: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

any decision whose main purpose is to influence the output of the accounting system in a particular way, including method, estimate and timing choices.

In financial reporting, accounting choice refers to any decision whose main purpose is to influence the output of the accounting system in a particular way, including method, estimate and timing choices. This meaning comes from Fields (2001) in Journal of Accounting and Economics.[1]

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Nearby constructs

influence5 fields · 5 citationsjingle · one word, five constructs

References

Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31(1-3), 255-307. https://doi.org/10.1016/s0165-4101(01)00028-3

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