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March 18, 2026

Firms Making Accounting Changes: A Comment.

Key Points

To critique the methodology and findings of a study on corporate accounting policy changes.
Review of Gosman's investigation on accounting policy changes.
Evaluation of data presentation and analysis methods used in the original study.
Recommendations for methodological improvements.
Identified issues in the original study's methodology.
Provided insights on data presented.
Suggested specific improvements for future research.

Abstract

Abstract Comments on a study by Martin L. Gosman on the investigation of companies which have made changes in their accounting policies. Problems with the study; Insights on the data presented in the study; Suggestions for the improvement of the methodology.

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Authors

B

Barry E. Cushing

University of Utah

E

Edward B. Deakin

College of Accounting

Journals

The Accounting Review

Actions

References and Citations

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Firms Making Accounting Changes: A Comment. | Synapse

Cite this study

Cushing et al. (Tue,) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4928 — DOI: https://doi.org/10.2308/tar-4510130