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International Trade and Accounting Policy Choice: Theory and Canadian Evidence

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  • Cullinan, Charles P.

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  • Cullinan, Charles P., 1999. "International Trade and Accounting Policy Choice: Theory and Canadian Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 597-607, 010.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:4:p:597-607
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    References listed on IDEAS

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    1. Arcelus, F. J. & Trenholm, B. A., 1991. "Identifying the firm's characteristics affecting the choice of inventory valuation methods," International Journal of Production Economics, Elsevier, vol. 23(1-3), pages 11-16, October.
    2. Bowen, Robert M. & DuCharme, Larry & Shores, D., 1995. "Stakeholders' implicit claims and accounting method choice," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 255-295, December.
    3. Duke, Joanne C. & Hunt, Herbert III, 1990. "An empirical examination of debt covenant restrictions and accounting-related debt proxies," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 45-63, January.
    4. Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
    5. Daniel B. Thornton, 1986. "Current cost disclosers and nondisclosers: Theory and Canadian evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 1-34, September.
    6. Cullinan, Charles P. & Knoblett, James A., 1994. "Unionization and accounting policy choices: An empirical examination," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 49-78.
    7. Skinner, Douglas J., 1993. "The investment opportunity set and accounting procedure choice : Preliminary evidence," Journal of Accounting and Economics, Elsevier, vol. 16(4), pages 407-445, October.
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    Cited by:

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    2. Missonier-Piera, Franck, 2007. "Motives for fixed-asset revaluation: An empirical analysis with Swiss data," The International Journal of Accounting, Elsevier, vol. 42(2), pages 186-205.

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