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Different Market Reactions To Discretionary And Non-Discretionary Accounting Changes

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  • HARRISON, T

Abstract

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Suggested Citation

  • Harrison, T, 1977. "Different Market Reactions To Discretionary And Non-Discretionary Accounting Changes," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 84-107.
    • Handle: RePEc:bla:joares:v:15:y:1977:i:1:p:84-107
    DOI: http://hdl.handle.net/10.2307/2490557
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    Citations

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    Cited by:

    1. Veronique Mazay & Trevor Wilkins & Ian Zimmer, 1993. "Determinants of the Choice of Accounting for Investments in Associated Companies," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 31-59, September.
    2. Peter Cheng & Daniel Coulombe, 1993. "Les modifications comptables délibérées entraînant la hausse des bénéfices," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 273-303, September.
    3. Peter Cheng & Daniel Coulombe, 1993. "Voluntary Income†Increasing Accounting Changes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 247-272, September.
    4. Paul Klumpes & Mark Whittington & Yong Li, 2009. "Determinants of the Pension Curtailment Decisions of UK Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 899-924, September.
    5. Keune, Marsha B. & Keune, Timothy M. & Quick, Linda A., 2017. "Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 52-81.
    6. Vergoossen, R.G.A., 1990. "Accounting changes and the use of financial information," Serie Research Memoranda 0094, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    7. Paul Klumpes & Mark Whittington & Yong Li, 2009. "Determinants of the Pension Curtailment Decisions of UK Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7-8), pages 899-924.
    8. Bing Xiang, 1993. "The Choice of Return†Generating Models and Cross†Sectional Dependence in Event Studies," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 365-394, March.
    9. Rã‰Al Labelle, 1990. "Bond covenants and changes in accounting policy: Canadian evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 677-698, March.
    10. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1117-1159, December.

    More about this item

    Keywords

    Accounting changes; Nondiscretionary changes; Informational content; CAR;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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