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Firms Making Accounting Changes: A Reply. | Synapse

March 18, 2026

Firms Making Accounting Changes: A Reply.

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

Abstract

Abstract Presents a reply to comments made by Barry E. Cushing and Edward B. Deakin on a study about the characteristics of companies that are making accounting changes. Concerns over the size hypothesis; Industry analysis of accounting changes.

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The Accounting Review

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Cite This Study

Martin L. Gosman (Tue,) studied this question.

synapsesocial.com/papers/69ba43e94e9516ffd37a5a13 https://doi.org/https://doi.org/10.2308/tar-4510179