Accepted by Peter Pope. This research has benefited from the suggestions of two anonymous ref-erees and Peter Pope (associate editor); workshop participants at the University of Chicago, University of Pennsylvania, and Georgetown University; and Brian Bushee, Ken Cavalluzzo, Ellen Engel, Mary Margaret Frank, Miles Gietzmann, Steve Monahan, Abbie Smith, and Scott Whisenant. James Chyz and Rohit Singh provided valuable research assistance. Bens gratefully acknowledges financial support from the Ratoff Family Fellowship at the University of Arizona.
Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action*
Version of Record online: 18 JAN 2010
2009 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 26, Issue 3, pages 673–699, Fall 2009
How to Cite
Bens, D. A. and Johnston, R. (2009), Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action. Contemporary Accounting Research, 26: 673–699. doi: 10.1506/car.26.3.2
- Issue online: 18 JAN 2010
- Version of Record online: 18 JAN 2010
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