EMPIRICAL RESEARCH IN ACCOUNTING CHOICE

Written by LUMINITA IONESCU

ABSTRACT. Herrmann et al. examine the effect of changes in Japanese consolidation policy on financial analysts' perceptions of the persistence of subsidiary earnings. Lehman and Okcabol demonstrate how accounting is implicated in national immigration issues, and illustrate how accounting numbers are used to construct economic arguments for and against immigration. Liang and Wen show that an output-based measure has a natural advantage in aligning firm investment incentives.

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