A Theory on Voluntary Income Increasing Accounting Changes PDF Download
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Author: Peter Cheng
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Author: Peter Cheng
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Author: Daniel Coulombe
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 210
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Author: Daniel Coulombe
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 210
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Author: Daniel Coulombe
Publisher:
ISBN:
Category :
Languages : en
Pages : 34
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Author: Cheng, Peter
Publisher: Québec : Direction de la recherche, Faculté des sciences de l'administration, Université Laval
ISBN:
Category :
Languages : en
Pages : 17
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Author: Anne Beatty
Publisher:
ISBN:
Category :
Languages : en
Pages :
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This study examines whether the provisions of a firm's bank debt contracts affect its accounting choices. Starting with a sample of firms who have bank debt and who also voluntarily changed accounting methods, we investigate whether the likelihood that the change increased (rather than decreased) the borrowers income depends on (1) whether the changes in accounting methods affect the bank debt contract calculations, (2) the expected costs of violating the bank debt covenants, (3) whether performance pricing provisions affect the interest rate on the loan, and (4) whether the bank debt contract contains accounting-based dividend restrictions. After controlling for other motives for changing accounting methods, we find that borrowers whose bank debt contracts allow accounting method changes to affect contact calculations are more likely to make income-increasing rather than income-decreasing changes. This increase in likelihood of an income-increasing change is attenuated when expected costs of technical violation are lower because there is a single lender, and occurs for borrowers whose debt contacts have performance pricing and dividend restrictions. These results suggest that incentives to lower interest rates through performance pricing or to retain dividend payment flexibility influence borrowers' accounting method choices, thereby addressing the fundamental questions posed by Fields et al. (2001) of whether, under what circumstances, and how accounting choice matters.
Author:
Publisher: Psychology Press
ISBN: 9780415111478
Category : Business & Economics
Languages : en
Pages : 660
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This bibliography lists the most important works published in economics in 1993. Renowned for its international coverage and rigorous selection procedures, the IBSS provides researchers and librarians with the most comprehensive and scholarly bibliographic service available in the social sciences. The IBSS is compiled by the British Library of Political and Economic Science at the London School of Economics, one of the world's leading social science institutions. Published annually, the IBSS is available in four subject areas: anthropology, economics, political science and sociology.
Author: Jan Pieter Krahmen (editor)
Publisher:
ISBN: 0199253161
Category : Business & Economics
Languages : en
Pages : 550
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Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 276
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Author:
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ISBN:
Category : Agriculture
Languages : en
Pages : 112
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