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. (JSTOR link).

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. (JSTOR link).

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.

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

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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

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

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

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: 1970-76. The Accounting Review (January): 96-110. (JSTOR link).

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.

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

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. (JSTOR link).

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

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

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. (JSTOR link).

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