Mandated accounting changes and managerial discretion

Citation metadata

Date: July 1995
From: The Journal of Accounting and Economics(Vol. 20, Issue 1)
Publisher: Elsevier B.V.
Document Type: Article
Length: 57 words

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Abstract :

A study was conducted on accounting changes mandated by the Financial Accounting Standards Board and managers' timing choice in adopting the mandated changes. Results showed that adoption of the changes caused increased in reported income. A pattern was also observed whereby equity-increasing changes were reported as income while equity-decreasing changes were recorded as adjustments to stockholders' equity.

Source Citation

Source Citation   

Gale Document Number: GALE|A17415935