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- W2000909712 abstract "T HE theories of managerial enterprise found in the economics literature are concerned with the behavior of management in large firms, where management has secured for itself a considerable degree of latitude in directing the affairs of the corporation. In their discussion of managerial enterprise, the economists carefully have maintained the distinction between firms which are controlled by their owners and firms which are controlled by managers. Some of these economists have argued that the maintenance of a relatively smooth income stream is in the best interest of the management of the latter group of firms.' The accounting profession, in granting to management the primary responsibility for financial reports, has provided management one means by which they may generate a relatively smooth income stream. The wide variety of reporting alternatives considered to be acceptable representations of the events of any particular period provides management with a range of possible profit figures for any one period. Michael Schiff [1966] was one of the first accountants to indicate an awareness of the implications that this variety of reporting alternatives had for the behavior of managers in manager firms. After observing the behavior of a firm listed on the New York Stock Exchange, Schiff expressed his belief that:" @default.
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- W2000909712 date "1974-01-01" @default.
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- W2000909712 title "The effect of the separation of ownership from control on accounting policy decisions" @default.
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