دانلود مقاله ISI انگلیسی شماره 92568
ترجمه فارسی عنوان مقاله

آیا کلید اینترفیس تاثیر انتخاب روش حسابداری را تحت تاثیر قرار می دهد؟

عنوان انگلیسی
Does director interlock impact the diffusion of accounting method choice?
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
92568 2017 19 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Accounting and Public Policy, Volume 36, Issue 4, July 2017, Pages 316-334

پیش نمایش مقاله
پیش نمایش مقاله  آیا کلید اینترفیس تاثیر انتخاب روش حسابداری را تحت تاثیر قرار می دهد؟

چکیده انگلیسی

This paper examines the influence of director interlock on firms’ discrete accounting method choices from the perspective of behavior diffusion. We argue that firm managers will imitate their interlocked-partner firm’s accounting method choices when choosing their own accounting methods. We find that when there is an interlock relationship between two firms, their accounting method choices, including inventory and depreciation methods, are similar to each other, indicating that accounting method choices can diffuse across firms through director interlock. In addition, such similarity is greater the longer the interlock relationship between the two firms is and as uncertainty increases. Further, the interlock effect on depreciation methods is larger for firms whose interlock directors have accounting backgrounds. Finally after considering sample selection bias, the influence of industry homogeneity, the issue of endogeneity, the influence of interlock direction, using accruals as a measurement of the aggregations of accounting method choices, and so on, our results are still robust.