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The Interfirm Contracting Value of Management Accounting Information

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ABSTRACT We examine how firms' management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete co... Click to show full abstract

ABSTRACT We examine how firms' management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete co...

Keywords: management accounting; interfirm contracting; accounting information

Journal Title: Journal of Management Accounting Research
Year Published: 2019

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