Accepted by Haresh Sapra. We appreciate helpful comments from Ray Ball, Eva Labro, Haijin Lin, two anonymous referees, participants in the 2012 JAR conference, and participants in workshops at UC Berkeley, Oklahoma State University, Ohio State University, University of Chicago, Rice University, University of Southern Denmark, University of Pennsylvania, and the 2007 UNC/Duke Fall camp.
On the Stewardship and Valuation Implications of Accrual Accounting Systems
Article first published online: 14 JAN 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 2, pages 281–334, May 2013
How to Cite
DRYMIOTES, G. and HEMMER, T. (2013), On the Stewardship and Valuation Implications of Accrual Accounting Systems. Journal of Accounting Research, 51: 281–334. doi: 10.1111/joar.12000
- Issue published online: 1 APR 2013
- Article first published online: 14 JAN 2013
- Manuscript Accepted: 30 OCT 2012
- Manuscript Received: 1 OCT 2009
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