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March 18, 2026The Accounting Review

Firms Making Accounting Changes: A Reply.

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Authors

MGMartin L. GosmanBoston University

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Implication

This reply addresses comments on firm characteristics linked to accounting changes, indicating industry-specific insights.

Key Points

  • The aim is to address critiques regarding the characteristics of firms implementing accounting changes.
  • Analyzes comments from Barry E. Cushing and Edward B. Deakin
  • Evaluates the size hypothesis related to accounting changes
  • Conducts an industry analysis to assess trends
  • Clarifies misunderstandings about the size hypothesis
  • Reinforces the relevance of industry context in accounting modifications

Cite This Study

Martin L. Gosman (1974) studied this question.

synapsesocial.com/papers/69ba43e94e9516ffd37a5a13https://doi.org/10.2308/tar-4510179
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Also Consider

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

  1. 1Firms Making Accounting Changes: A Comment.1974
  2. 2Characteristics of Firms Making Accounting Changes.1973
  3. 3Characteristics of Firms Reporting Consistency Exceptions--A Cross-Sectional Analysis.1977
  4. 4The Incidence of Accounting Changes and Characteristics of Firms Making Accounting Changes.1994 · 1 citations
  5. 5The Earnings Characteristics of Firms Reporting Discretionary Accounting Changes.1975 · 1 citations