Corporate Personality Theory and Changes in Accounting Methods: An Empirical Test.

Also Consider

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

1. 1ACCOUNTING INNOVATION AND THE PSYCHOLOGY OF CHANGE.1962
2. 2An Examination of Accounting Interest Groups' Differential Perceptions of Innovations.1978
3. 3The Incidence of Accounting Changes and Characteristics of Firms Making Accounting Changes.1994 · 1 citations
4. 4Characteristics of Firms Making Accounting Changes.1973
5. 5The Incidence and Nature of Consistency Exceptions.1969