Management And Accounting Web

Accounting Changes Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abdel-Khalik, A. R. and J. C. McKeown. 1978. Understanding accounting changes in an efficient market: Evidence of differential reaction. The Accounting Review (October): 851-868.

Abdel-Khalik, A. R., C. Chi and D. Ghicas. 1987. Rationality of executive compensation schemes and real accounting changes. Contemporary Accounting Research 4(1): 32-60.

Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17.

Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.

Baskin, E. F. 1971. Comment on "Some recent trends in accounting changes". Journal of Accounting Research (Autumn): 375-377.

Beatty, A., K. Ramesh and J. Weber. 2002. The importance of accounting changes in debt contracts: The cost of flexibility in covenant calculations. Journal of Accounting and Economics (June): 205-227.

Bloom, R. 2017. More accounting changes: Financial reporting through the age of crisis and globalization. The CPA Journal (August): 11-12. (Review of Robert H. Herz 2016 book).

Brown, L. D. 1983. Accounting changes and the accuracy of analysts' earnings forecasts. Journal of Accounting Research (Autumn): 432-443.

Cameron, G. D. III., R. W. Gudmundsen Jr. and J. R. Ball. 1973. Accounting changes: Why CPAs must conform. Management Accounting (February): 26-28.

Cohen, A. H. 1954. Revenue Act of 1954 - Significant accounting changes. The Accounting Review (October): 543-551.

Collins, D. W., M. S. Rozeff and D. S. Dhaliwal. 1981. The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis. Journal of Accounting and Economics (March): 37-71.

Cready, W. M. and J. K. Shank. 1987. Understanding accounting changes in an efficient market - A comment, replication, and re-interpretation. The Accounting Review (July): 589-596.

Cushing, B. E. and E. B. Deakin. 1974. Firms making accounting changes: A comment. The Accounting Review (January): 104-111.

Demski, J. S. 1973. Discussion of relationship between accounting changes and stock prices: Problems of measurement and some empirical evidence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 46-54.

Dopuch, N. and R. Watts. 1972. Using time-series models to assess the significance of accounting changes. Journal of Accounting Research (Spring): 180-194.

D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410.

Eggleton, I. R. C., S. H. Penman and J. R. Twombly. 1976. Accounting changes and stock prices: An examination of selected uncontrolled variables. Journal of Accounting Research (Spring): 66-88.

Elliott, J. A. and D. R. Philbrick. 1990. Accounting changes and earnings predictability. The Accounting Review (January): 157-174.

Emett, S. A. and M. W. Nelson. 2017. Reporting accounting changes and their multi-period effects. Accounting, Organizations and Society (57): 52-72.

Frishkoff, P. 1970. Some recent trends in accounting changes. Journal of Accounting Research (Spring): 141-144.

Gosman, M. L. 1973. Characteristics of firms making accounting changes. The Accounting Review (January): 1-11.

Gosman, M. L. 1974. Firms making accounting changes: A reply. The Accounting Review (January): 112-117.

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Harrison, T. 1977. Different market reactions to discretionary and nondiscretionary accounting changes. Journal of Accounting Research (Spring): 84-107.

Hawkins, D. F. 1968. Controversial accounting changes. Harvard Business Review (March-April): 20-41.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-1976. The Accounting Review (January): 96-110.

Lee, J. Y. 1987. Managerial Accounting Changes for the 1990's. Mckay Business Systems.

Libby, R. and D. B. Pearson. 1976. Discussion of cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 18-28.

Lys, T. 1984. Mandated accounting changes and debt covenants: The case of oil and gas accounting. Journal of Accounting and Economics (April): 39-65.

Marchant, G. 1990. Accounting changes and information processing: Some further empirical evidence. Behavioral Research In Accounting (2): 93-103.

May, G. S. and D. K. Schneider. 1988. Reporting accounting changes: Are stricter guidelines needed? Accounting Horizons (September): 68-74.

McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600.

Meyers, S. L. 1973. Discussion of relationship between accounting changes and stock prices: Problems of measurement and some empirical evidence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 55-59.

Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review (April): 358-377.

Olson, S. K. and J. J. Weygandt. 1973. Evolution of accounting changes: Opinion No. 20. The Accounting Review (April): 428-429.

Pincus, M. and C. Wasley. 1994. The incidence of accounting changes and characteristics of firms making accounting changes. Accounting Horizons (June): 1-24.

Revsine, L. 1969. Some controversy concerning "controversial accounting changes". The Accounting Review (April): 354-358.

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949.

Sunder, S. 1973. Relationship between accounting changes and stock prices: Problems of measurement and some empirical evidence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-45.

Sunder, S. 1975. Stock price and risk related to accounting changes in inventory valuation. The Accounting Review (April): 305-315.