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Empirical Study Of Changes In Accounting Policy

Author

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  • CUSHING, BE

Abstract

No abstract is available for this item.

Suggested Citation

  • Cushing, Be, 1969. "Empirical Study Of Changes In Accounting Policy," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 196-203.
    • Handle: RePEc:bla:joares:v:7:y:1969:i:2:p:196-203
    DOI: http://hdl.handle.net/10.2307/2489965
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    Citations

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    Cited by:

    1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    2. Bala G. Dharan, 1987. "The effect of sales and collection disclosures on cash flow forecasting and income smoothing," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 445-459, March.
    3. Masahiro Enomoto, 2015. "A Reexamination of Changes in Accounting Policy: Evidence from Japan," Discussion Paper Series DP2015-12, Research Institute for Economics & Business Administration, Kobe University.
    4. Atik, Asuman, 2009. "Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 591-613.

    More about this item

    Keywords

    Earnings smoothing; Changes in accounting methods; Earnings management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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