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June 1, 1994Accounting Horizons

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

Morton Pincus Charles Wasley

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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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Implication

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

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Cite This Study

Pincus et al. (1994) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec49082888f https://doi.org/10.2308/ah-9409140244

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

1The Earnings Characteristics of Firms Reporting Discretionary Accounting Changes.Original Research · 1975 · 1 citations
2Characteristics of Firms Reporting Consistency Exceptions--A Cross-Sectional Analysis.Cross-Sectional Study · 1977
3Characteristics of Firms Making Accounting Changes.Original Research · 1973 · 1 citations
4The Incidence and Nature of Consistency Exceptions.Original Research · 1969
5Firms Making Accounting Changes: A Reply.Original Research · 1974

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Corporate Personality Theory and Changes in Accounting Methods: An Empirical Test.1973
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