Discussion of “Contagion of accounting methods: evidence from stock option expensing”

Per Olsson ()
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Per Olsson: Duke University

Review of Accounting Studies, 2010, vol. 15, issue 3, No 11, 658-662

Abstract: Abstract Reppenhagen (Rev Account Stud, 2010) investigates how and through which channels contagion, i.e., accounting methods used by related firms, can influence a firm’s accounting choice. My discussion focuses on research design choices and the potential effect of factors other than those investigated in the study.

Keywords: Accounting choice; Contagion; Diffusion; Stock options (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.1007/s11142-010-9134-3

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