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Keywords: proprietary costs
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Journal Articles
Classification Shifting Using the “Corporate/Other” Segment
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (3): 455–477.
Published: 01 September 2014
... and unexpected corporate/other expenses for firms facing increased agency problems. We next consider the role of proprietary costs. In particular, we examine the motivation to conceal profits in less competitive industries ( Harris 1998 ; Ettredge, Kwon, Smith, and Stone 2006 ). Following Ali, Klasa...
