Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives

Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting

Holthausen, Robert W., (2003)

Accounting standards, financial reporting outcomes, and enforcement

Holthausen, Robert W., (2009)

Evidence on the effect of bond convenants and management compensation contracts on the choice of accounting techniques : the case of the depreciation switch-back

Holthausen, Robert W., (1981)