Construct · 1 fields · 1 citations

real effects of accounting: a standalone construct

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Financial accounting

the view that accounting measurement and disclosure rules change firms' real decisions, such as investment, not merely how those decisions are reported.

In financial accounting, real effects of accounting refers to the view that accounting measurement and disclosure rules change firms' real decisions, such as investment, not merely how those decisions are reported. This meaning comes from Kanodia (2016) in Journal of Accounting Research.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs investment2 fields · 2 citationsjingle · one word, two constructs measurement3 fields · 5 citationsjingle · one word, three constructs

References

Kanodia, C., & Sapra, H. (2016). A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research. Journal of Accounting Research, 54(2), 623-676. https://doi.org/10.1111/1475-679x.12109

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