Concepedia

Accounting Method Choice

Accounting Method Choice is a theoretical construct in Positive Accounting Theory that specifies the selection process by which firms adopt particular accounting procedures or principles from among available alternatives to reflect economic transactions in financial reporting.

471

Publications

37.7K

Citations

837

Authors

436

Institutions

Publications per year

2017–2026

70

Variants

Accounting Policy Choice

Parents

Publications

471

Positive Accounting Theory: A Ten Year Perspective.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1990 · 2.3K citations · Full text

, , +11

Empirical research on accounting choice

Thomas D. Fields, Thomas Z. Lys, Linda Vincent · Journal of Accounting and Economics · 2001 · 1.6K citations

, , +9

Assessing empirical research in managerial accounting: a value-based management perspective

Christopher D. Ittner, David F. Larcker · Journal of Accounting and Economics · 2001 · 1.2K citations · Full text

, , +13

Conservatism in Accounting Part II: Evidence and Research Opportunities

Ross L. Watts · Accounting Horizons · 2003 · 946 citations

, , +15

Accounting choice in troubled companies

Harry DeAngelo, Linda DeAngelo, Douglas J. Skinner · Journal of Accounting and Economics · 1994 · 871 citations · Full text

, , +7

1–5 of 471

Authors

837

  1. SS
    Shyam Sunder

    Yale University, United States

    4 publications · 194 citations

    4

    h-index

  2. MG
    Michael Gaffikin

    University of Wollongong, Australia

    4 publications · 147 citations

    4

    h-index

  3. ND
    Nicholas Dopuch

    Washington University in St. Louis, United States

    4 publications · 467 citations

    4

    h-index

  4. RM
    Richard Mattessich

    University of British Columbia, Canada

    4 publications · 328 citations

    4

    h-index

  5. DS
    Dan S. Dhaliwal

    University of Arizona, United States

    4 publications · 338 citations

    4

    h-index

1–5 of 837

Institutions

436

  1. Monash University

    Melbourne, Australia

    9 h-index

    15 publications

    3.3K citations

  2. University of Washington

    Seattle, United States

    7 h-index

    13 publications

    2K citations

  3. University of Michigan

    Ann Arbor, United States

    7 h-index

    12 publications

    4K citations

  4. Louisiana State University

    Baton Rouge, United States

    7 h-index

    9 publications

    429 citations

  5. University of Chicago

    Chicago, United States

    7 h-index

    11 publications

    2.3K citations

  6. University of Auckland

    Auckland, New Zealand

    6 h-index

    8 publications

    292 citations

  7. University of Wollongong

    Wollongong, Australia

    5 h-index

    6 publications

    362 citations

  8. College of Accounting

    Ljubljana, Slovenia

    5 h-index

    7 publications

    104 citations

1–8 of 436

Venues

  1. Journal of Accounting Research

    JAR · 35 publications · 2.6K citations

    23

    h-index

  2. SSRN Electronic Journal

    Repository · 35 publications · 1.6K citations

    19

    h-index

  3. Journal of Accounting and Economics

    20 publications · 7.7K citations

    18

    h-index

  4. Critical Perspectives on Accounting

    15 publications · 1.4K citations

    14

    h-index

  5. The Accounting Review

    13 publications · 3.9K citations

    13

    h-index

1–5