Discussion: “An Empirical Examination of Factors Affecting the Timing of Environmental Accounting Standard Adoption and the Impact on Corporate Valuation”
Restricted accessReview articleFirst published online July, 1999
Discussion: “An Empirical Examination of Factors Affecting the Timing of Environmental Accounting Standard Adoption and the Impact on Corporate Valuation”
AmirE.ZivA.. “Economic Consequences of Alternative Adoption Rules for New Accounting Standards.”Contemporary Accounting Research (Fall 1997): 543–568.
2.
ChewningG.PanyK.WheelerS.. “Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds.”Journal of Accounting Research (Spring 1989): 78–96.
3.
MessierW.“The Effect of Experience and Firm Type on Materiality/Disclosure Judgments.”Journal of Accounting Research (Autumn 1983): 611–618.