Financial Accounting and Corporate Behavior

  title={Financial Accounting and Corporate Behavior},
  author={David I. Walker},
I. IntroductionFinancial accounting standards, choices, and results are vitally important to the managers of U.S. public companies. Nonetheless, the courts, policy makers, and legal scholars focusing on corporate law generally ignore accounting whenever they are able-treating the subject as a black box best left to accounting professionals-without recognizing the impact of accounting on managerial decisionmaking and corporate behavior. This is unfortunate. Corporate financial accounting is too… CONTINUE READING


Publications referenced by this paper.

Cushing & Marc J . LeClere , Evidence on the Determinants ofInventory Accounting Policy Choice , 67 ACCT

E. Barry
  • 1992

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