Does director interlock impact the diffusion of accounting method choice?

• Main Authors: HAN, Jie, HU, Nan, LIU, Ling, TIAN, Gaoliang
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2017
• 主題: Director interlock; Accounting method choice; Behavior diffusion; Similarity; Accounting; Databases and Information Systems; Finance and Financial Management
• 在線閱讀: https://ink.library.smu.edu.sg/sis_research/8013; https://ink.library.smu.edu.sg/context/sis_research/article/9016/viewcontent/DirectorInterlock_av.pdf

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. W...