Empirical accounting theory

Author: (USA) Ross L. Watts (USA) Jerold L. Zimmerman
Translator: Chen Shaohua, Huang Shizhong, Chen Guang, Chen Jian Shen
United States / USA
Publisher:
Publish Date: 2006-09-01
Features: This book is a comprehensive accounting theory monograph that compiles empirical research findings, as well as a culmination of the renowned "empirical research hub" at Rochester University. The two distinguished accounting scholars explore cutting-edge areas of empirical accounting research in the book, including asset valuation models, the information content of earnings, executive compensation plans, and accounting policy choices, introducing and reviewing many famous empirical research findings. Although written in the late 1980s, the book has remained timeless, and the empirical research methods it advocates have gained widespread influence in academia, making it one of the most frequently cited classic accounting works.