{"title":"会计战略选择的决定因素：“实证会计理论与制度理论的理论与实证研究”","authors":"F. Saci","doi":"10.2139/ssrn.3948221","DOIUrl":null,"url":null,"abstract":"This paper is devoted to the theoretical and empirical study seeking to explain the choice of accounting strategies made by the Algerian companies in the framework of positive accounting theory (Watts and Zimmerman, 1978) and the institutional theory (DiMaggio and Powell, 1983). The empirical analysis, using multinomial logistic regression with some specification tests as Wald Test and Ramsey RESET Test, of 50 public and private Algerian companies on the data for year 2010, suggests that accounting strategy is determined by the company’ size, the system of managers’ compensation and legal status.","PeriodicalId":74863,"journal":{"name":"SSRN","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The determinants of Accounting Strategy Choices: “A Theoretical and Empirical Study through Positive Accounting Theory and Institutional Theory”\",\"authors\":\"F. Saci\",\"doi\":\"10.2139/ssrn.3948221\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper is devoted to the theoretical and empirical study seeking to explain the choice of accounting strategies made by the Algerian companies in the framework of positive accounting theory (Watts and Zimmerman, 1978) and the institutional theory (DiMaggio and Powell, 1983). The empirical analysis, using multinomial logistic regression with some specification tests as Wald Test and Ramsey RESET Test, of 50 public and private Algerian companies on the data for year 2010, suggests that accounting strategy is determined by the company’ size, the system of managers’ compensation and legal status.\",\"PeriodicalId\":74863,\"journal\":{\"name\":\"SSRN\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-10-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"SSRN\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3948221\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"SSRN","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3948221","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The determinants of Accounting Strategy Choices: “A Theoretical and Empirical Study through Positive Accounting Theory and Institutional Theory”
This paper is devoted to the theoretical and empirical study seeking to explain the choice of accounting strategies made by the Algerian companies in the framework of positive accounting theory (Watts and Zimmerman, 1978) and the institutional theory (DiMaggio and Powell, 1983). The empirical analysis, using multinomial logistic regression with some specification tests as Wald Test and Ramsey RESET Test, of 50 public and private Algerian companies on the data for year 2010, suggests that accounting strategy is determined by the company’ size, the system of managers’ compensation and legal status.
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