حسابداری و اقتصاد

حسابداری محافظه کارانه، استراتژی کسب و کار، و ابهام We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the …

اقتصاد محدوده درونی موسسات مالی کوچک   چکیده: Scope economies resulting from the joint offering of loans and savings accounts (as opposed to loans only) are customarily invoked to promote the transformation of credit-only microfinance institutions (MFIs) into integrated loans-and-savings entities. To ensure robust inference, we estimate scope economies for …

حسابداری برای هماهنگی ضمنی: انتقال حساب و مورد وسیع تر برای تئوری حسابداری   چکیده Tacit coordination is a pervasive aspect of accounting practice. This paper teases out insights on tacit coordination from existing scholarship, starting with studies of everyday life accounting, then turning to professional practice. It develops an …