Discussion of “Contagion of accounting methods: evidence from stock option expensing”
Review of Accounting Studies · 2010 · Volume 15 · Issue 3
DOI: 10.1007/s11142-010-9134-3
Abstract
Reppenhagen (Rev Account Stud,2010)investigates how and through which channels contagion, i.e., accounting methods used by related firms, can influence a firm’s accounting choice. My discussion focuses on research design choices and the potential effect of factors other than those investigated in the study.
Keywords
Accounting choice, Contagion, Diffusion, Stock options
Enable JavaScript for citation tools and additional paper interactions.