Strategic behavior and regulation research in accounting |
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Authors: | Amin H Amershi Joel S Demski Mark A Wolfson |
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Abstract: | This paper focuses on models of political behavior that implicitly or explicitly form the foundation for empirical economic consequences studies in accounting. The studies that have appeared adopt a single-period of single-agendum-item perspective. This paper discusses differences in rational political behavior that arise naturally in single-period versus multiperiod settings. The behavioral implications of varying configurations of available information on agents' “ preferences” are also considered. Because of the tremendously complex empirical domain being studied, examples are relied on heavily to motivate the discussion rather than engaging in a formal modeling exercise. |
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Keywords: | Address reprint requests to Professor Mark A Wolfson Graduate School of Business Stanford University Stanford California 94305 USA |
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