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Firms Making Accounting Changes: A Comment. | Synapse

March 18, 2026

Firms Making Accounting Changes: A Comment.

Puntos clave

To critique the methodology and findings of a study on corporate accounting policy changes.
Review of Gosman's investigation on accounting policy changes.
Evaluation of data presentation and analysis methods used in the original study.
Recommendations for methodological improvements.
Identified issues in the original study's methodology.
Provided insights on data presented.
Suggested specific improvements for future research.

Resumen

Abstract Comments on a study by Martin L. Gosman on the investigation of companies which have made changes in their accounting policies. Problems with the study; Insights on the data presented in the study; Suggestions for the improvement of the methodology.

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Cite This Study

Cushing et al. (Tue,) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4928 https://doi.org/https://doi.org/10.2308/tar-4510130

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