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- W2912041905 abstract "Abstract This paper empirically investigates the interplay of price regulation on the product market and accounting choices. Specifically, we analyze the impact of regulated prices in the German utility sector on the decision to adopt a new accounting regulation one year in advance of the otherwise mandated adoption. This article finds that regulated firms are more likely than non-regulated firms to adopt the new accounting regulation early, thereby achieving higher regulated revenues. Manually analyzing financial statements, we are able to estimate the increase in firm-specific allowed revenues for the regulation period of 2013–2017. This article contributes to the literature by shedding light on the link of industry-specific product market regulation and managers’ accounting choices." @default.
- W2912041905 created "2019-02-21" @default.
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- W2912041905 date "2016-05-01" @default.
- W2912041905 modified "2023-10-17" @default.
- W2912041905 title "Price regulation and accounting choice" @default.
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- W2912041905 doi "https://doi.org/10.1016/j.jaccpubpol.2015.12.005" @default.
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