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On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives

Author

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  • HAKANSSON, NH

Abstract

No abstract is available for this item.

Suggested Citation

  • Hakansson, Nh, 1981. "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 1-35.
    • Handle: RePEc:bla:joares:v:19:y:1981:i::p:1-35
    DOI: http://hdl.handle.net/10.2307/2490980
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    Citations

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    Cited by:

    1. Toms, J. S., 1998. "The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855-1914," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 217-238, February.
    2. Sawsan Halbouni & Asifa Yasin, 2016. "Risk Disclosure: Empirical Investigation of UAE Companies’ Compliance with International Accounting Standards," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(8), pages 134-134, July.
    3. Andrew Marshall & Pauline Weetman, 2007. "Modelling Transparency in Disclosure: The Case of Foreign Exchange Risk Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5‐6), pages 705-739, June.

    More about this item

    Keywords

    Disclosures; Standard setting process; Welfare effects of disclosure; Users of disclosures;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact

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