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March 18, 2026The Accounting Review

On the Application of Rational Choice Theory to Financial Reporting Controversies: A Comment on Cushing.

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Authors

MBMary BejanUniversity of California, Berkeley

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Implication

This comment clarifies the implications of rational choice theory on accounting policy impacts in financial reporting controversies.

Key Points

  • The aim is to analyze how individual choices and available information influence financial reporting and accounting standards.
  • Commentary on Cushing's 1977 article
  • Analysis of individual choice related to public and private information
  • Evaluation of welfare impacts of accounting policy changes
  • Discussion of optimal accounting principles
  • Clarifies the effects of public information availability on financial reporting decisions
  • Highlights the limitations of considering only financial statement users
  • Emphasizes the need to consider alternative accounting principles for better user outcomes

Cite This Study

Mary Bejan (1981) studied this question.

synapsesocial.com/papers/69ba43e94e9516ffd37a58e3https://doi.org/10.2308/tar-4492085
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1On the Possibility of Optimal Accounting Principles.1977
  2. 2On the Possibility of Optimal Accounting Principles: A Restatement.1981
  3. 3Choice Among Financial Reporting Alternatives.1974
  4. 4Empirical Evidence- A Reply.1970
  5. 5The Effect of Firms' Financial Disclosure Strategies on Stock Prices.1993 · 9 citations