Empirical Research on Accounting Choice

By Thomas D. Fields, Thomas Z Lys, L. Vincent. 2001

1,637 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/484aaebcf777a6c4a60c1523fb6c97903475fb1c

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Citations in the corpus

Evidence on the use of unverifiable estimates in required goodwill impairment (2012, positive): “…to delay goodwill losses is based on debt and compensation contracts written on goodwill accounts (Watts and Zimmerman 1986), management reputation (Francis et al. 1996), and equity-asset-pricing concerns (i.e., the responsiveness of stock prices to goodwill-inclusive earnings, Fields et al. 2001).”
Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China (2011, positive): “market pricing, and government and stock exchange regulations (Healy and Wahlen, 1999; Fields et al., 2001), and they manage taxes to maximize shareholders’ returns (Scholes et al.”
Do Firms Manage Earnings to Meet Dividend Thresholds (2008, positive): “5Healy and Wahlen (1999), Dechow and Skinner (2000), and Fields et al. (2001) provide excellent reviews of the earnings management literature.”
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001, neutral): “We provide a brief review of this literature; Fields et al. (2001) provide a more comprehensive survey of recent research in this area.”
Earnings Momentum and Earnings Management (2007, neutral): “In spite of the extensive earnings management literature, controversy about existing research methods and the extent and circumstances of earnings management still exists (Healy and Wahlen, 1999; Dechow and Skinner, 2000; Fields et al., 2001).”
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, neutral): “Prior research on the information needs of capital providers focuses predominantly on equity investors (Fields et al., 2001; Kothari, 2001; Armstrong et al., 2010).”
Corporate investment and changes in GAAP (2016, positive): “…with the current period’s income statement.25 A large literature on ‘‘accounting choice’’ shows that contracting and market incentives influence managers’ accounting choices, including the method and timing of adoption of new standards (see Fields et al. (2001) for a review of the literature).”
Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Fields, Lys, and Vincent (2001) argue that there are likely to have inference problems by using existing accruals models, and McNichols (2000) argues that this model cannot support by theory in the absence of discretion to change in behavior of accruals, so she recommends combining the Jones model…”
The Balance Sheet as an Earnings Management Constraint (2002, background): “Managers have various incentives to bias earnings (see Fields et al. 2001).”
Economic Consequences of Regulated Changes in Disclosure: The Case of Executive Compensation (2003, neutral): “The third approach 1 Fields, Lys, and Vincent (2001) provide reviews of related studies.”
Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early‐Stage/Startup Companies (2005, background): “1 See, for example (Fields et al., 2001; Healy et al., 2001; Holthausen et al., 2001) and the related papers (Barth et al.”