Studies on the importance of incentives and standards in the financial reporting process
This thesis consists of three self-contained studies on the factors affecting the financial reporting process. The first study investigates the role of reporting incentives in private firms. I observe significant decrease in asset -write-offs after an adverse change in tax treatment of write-offs. T...
| Main Author: | |
|---|---|
| Published: |
Lancaster University
2010
|
| Subjects: | |
| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.557294 |