کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005729 938071 2016 20 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Price regulation and accounting choice
ترجمه فارسی عنوان
نظارت قیمتی و انتخاب های حسابداری
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This paper empirically investigates the interplay of price regulation on the product market and accounting choices. Specifically, we analyze the impact of regulated prices in the German utility sector on the decision to adopt a new accounting regulation one year in advance of the otherwise mandated adoption. This article finds that regulated firms are more likely than non-regulated firms to adopt the new accounting regulation early, thereby achieving higher regulated revenues. Manually analyzing financial statements, we are able to estimate the increase in firm-specific allowed revenues for the regulation period of 2013–2017. This article contributes to the literature by shedding light on the link of industry-specific product market regulation and managers’ accounting choices.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 35, Issue 3, May–June 2016, Pages 256–275
نویسندگان
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