Discussion of "Contagion of accounting methods: evidence from stock option expensing"

被引：2
|
作者：
Olsson, Per [1 ]
机构：
[1] Duke Univ, Fuqua Sch Business, Durham, NC 27708 USA
来源：
REVIEW OF ACCOUNTING STUDIES | 2010年 / 15卷 / 03期
关键词：
Accounting choice; Contagion; Diffusion; Stock options;
D O I：
10.1007/s11142-010-9134-3
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Reppenhagen (Rev Account Stud, 2010) investigates how and through which channels contagion, i.e., accounting methods used by related firms, can influence a firm's accounting choice. My discussion focuses on research design choices and the potential effect of factors other than those investigated in the study.
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页码：658 / 662
页数：5
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