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Economic incentives for the voluntary disclosure of current cost financial statements

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  • Wong, Jilnaught

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  • Wong, Jilnaught, 1988. "Economic incentives for the voluntary disclosure of current cost financial statements," Journal of Accounting and Economics, Elsevier, vol. 10(2), pages 151-167, April.
  • Handle: RePEc:eee:jaecon:v:10:y:1988:i:2:p:151-167
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    Cited by:

    1. Susan Bartlett & Michael John Jones, 1997. "Annual reporting disclosures 1970-90: an exemplification," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 61-80.
    2. Rhoda Pierce-Brown & Tony Steele, 1999. "The economics of," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 157-173.
    3. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
    4. Pamela Kent, 2011. "The decision to outsource management advisory services," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 672-696, September.
    5. Goh, Lisa & Liu, Xuejiao & Tsang, Albert, 2020. "Voluntary disclosure of corporate political spending," Journal of Corporate Finance, Elsevier, vol. 61(C).
    6. Vishal P. Baloria & Kenneth J. Klassen, 2018. "Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections," Management Science, INFORMS, vol. 64(10), pages 4893-4914, October.
    7. Arikan, Mazhar & Kara, Mehmet & Masli, Adi & Xi, Yaoyi, 2023. "Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States," Journal of Accounting and Economics, Elsevier, vol. 75(2).

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