We investigate for a positive relation between growth and the aggressiveness of accounting choices. The motivation is that this relation is an unexamined and very general implication from most existing theories and types of accounting choice. Note that the firms' decision to use aggressive...

This paper reviews the literature on Capital Markets research in Accounting over the last 50 years. Rather than trying to be comprehensive, the review focuses on selected areas, and strives to be forward-looking. The first main takeaway is that the literature has made substantial progress,...

We investigate for a positive relation between growth and the aggressiveness of accounting choices. Our motivation is that this relation is an unexamined and very general implication from most existing theories and types of aggressive accounting choice. Note that the firms' decision to use...