What question did this study set out to answer?

The aim is to address critiques regarding the characteristics of firms implementing accounting changes.

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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Authors

Martin L. Gosman

Boston University

Journals

The Accounting Review

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Analyzing shared references across papers

Firms Making Accounting Changes: A Reply.

Key Points

Abstract

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Authors

Journals

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References and Citations

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