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The aim is to analyze how individual choices and available information influence financial reporting and accounting standards.

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

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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

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

Mary Bejan (1981) studied this question.

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