What question did this study set out to answer?

To critique the methodology and findings of a study on corporate accounting policy changes.

Firms Making Accounting Changes: A Comment.

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Comments highlight issues in methodology and data analysis of corporate accounting changes, suggesting improvements.

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.

Cushing et al. (1974) studied this question.

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