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March 18, 2026The Accounting Review

Accounting Method Choice in the Software Industry: Characteristics of Firms Electing Early Adoption of SFAS No. 86.

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Authors

MTMark A. TrombleyUniversity of Arizona

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Implication

This research analyzes accounting choices impacting adoption of SFAS No. 86 in small software firms, suggesting significant factors.

Key Points

  • The study aims to explore accounting method choices in the software industry, focusing on early adoption of SFAS No. 86.
  • Developed hypotheses on firm size and auditor preference related to SFAS No. 86 adoption.
  • Tested these hypotheses using data from small software firms.
  • Early adoption of SFAS No. 86 is positively associated with smaller firm size.
  • A supportive stance from auditors during the exposure draft stage also correlates with early adoption decisions.

Cite This Study

Mark A. Trombley (1989) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a4481https://doi.org/10.2308/tar-4492337
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A comment on "Accounting Method Choice in the Software Industry"1990
  2. 2A Reply to "A Comment on 'Accounting Method Choice in the Software Industry''.1990
  3. 3Accounting Method Choice and IPO Valuation.1995
  4. 4Characteristics of Firms Making Accounting Changes.1973
  5. 5Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.1996