The effect of owner versus management control on the choice of accounting method

• Main Authors: Sia, Lay Yee, Loh, Sze Ling, Yeo, Siew Peng
• Other Authors: Tan Mui Siang, Patricia
• Format: Final Year Project
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/59779
• Institution: Nanyang Technological University

This project examines the relationship between the ownership control status of firms and the accounting methods they adopt. The arguments of Watts and Zimmerman's positive theory are integrated with those of managerial economists to generate the prediction that management-controlled firms are m...