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A Synthesis

Plott, Charles R. and Sunder, Shyam (1981) A Synthesis. Journal of Accounting Research, 19 . pp. 227-239. ISSN 0021-8456.

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Papers in this volume address three basic issues. First, are there identifiable economic consequences of accounting reports? Hakansson's paper in the main, and the Leftwich-Watts-Zimmerman and Smith papers in part address that question. The second question-does accounting reporting make a difference in terms of social welfare-is also addressed by Hakansson. Finally, the Newman and Johnson papers primarily address the third question: what is the role of the state in shaping this welfare impact of the accounting standards? Hakansson's paper also addresses this issue.

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Additional Information:© 1981 Institute of Professional Accounting.
Record Number:CaltechAUTHORS:20140225-160031825
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Official Citation:A Synthesis Charles R. Plott and Shyam Sunder Journal of Accounting Research , Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981) , pp. 227-239 Published by: Wiley on behalf of Accounting Research Center, Booth School of Business, University of Chicago Article Stable URL:
Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:43998
Deposited By: Susan Vite
Deposited On:26 Feb 2014 17:01
Last Modified:03 Oct 2019 06:13

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