The Incidence of Accounting Changes and Characteristics of Firms Making Accounting Changes.

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Key Points

The study aims to document patterns in accounting changes and analyze the characteristics of firms that implement them.
Analyzed 6,920 voluntary and mandatory accounting changes from 1969 to 1988.
Examined various economic characteristics of firms making these changes.
Investigated relationships between voluntary and mandatory changes and macroeconomic factors.
Identified types and frequencies of voluntary accounting changes and their earnings effects.
Compared characteristics of early and late adopters of mandatory accounting changes.
Found evidence suggesting managerial opportunism influences voluntary accounting changes.

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This analysis documents accounting changes over time, highlighting firm characteristics and economic factors involved.

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Pincus et al. (1994) studied this question.

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