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Characteristics of firms electing early adoption of SFAS 52

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  • Ayres, Frances L.

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  • Ayres, Frances L., 1986. "Characteristics of firms electing early adoption of SFAS 52," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 143-158, June.
    • Handle: RePEc:eee:jaecon:v:8:y:1986:i:2:p:143-158
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    Cited by:

    1. Lin, Fengyi & Lin, Li-Jung & Yeh, Chin-Chen & Wang, Teng-Shih, 2018. "Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law," The Quarterly Review of Economics and Finance, Elsevier, vol. 68(C), pages 158-170.
    2. Thomas W. Scott, 1991. "Pension disclosures under SFAS No. 87: Theory and evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 62-81, September.
    3. 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.
    4. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.
    5. Vernon J. Richardson & James F. Waegelein, 2003. "Characteristics Associated with the Corporate Decision to Adopt Long‐term Performance Plans," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 621-644, April.
    6. Heibatollah Sami & Mary Jeanne Welsh, 1992. "Characteristics of early and late adopters of pension accounting standard SFAS No. 87," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 212-236, September.
    7. Jeremy Michels, 2017. "Disclosure Versus Recognition: Inferences from Subsequent Events," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 3-34, March.
    8. Balsam, Steven & Haw, In-Mu & Lilien, Steven B., 1995. "Mandated accounting changes and managerial discretion," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 3-29, July.
    9. Merridee L. Bujaki & Bruce J. McConomy, 2007. "Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies," Accounting Perspectives, John Wiley & Sons, vol. 6(1), pages 21-53, February.
    10. Paul Stoneman & Otto Toivanen, 2001. "The Impact of Revised Recommended Accounting Practices on R&D Reporting by UK Firms," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 8(1), pages 123-136.
    11. Rã‰Al Labelle, 1990. "Clauses restrictives et modifications comptables: une étude canadienne," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 699-723, March.
    12. Araceli Mora & William Rees, 1998. "The early adoption of consolidated accounting in Spain," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 675-696.
    13. George Emmanuel Iatridis & Nathan Lael Joseph, 2006. "Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 429-455, September.
    14. Warfield, Terry D. & Wild, John J. & Wild, Kenneth L., 1995. "Managerial ownership, accounting choices, and informativeness of earnings," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 61-91, July.
    15. Paul E. Holt, 2012. "Some Effects of Alternative Foreign Currency Translation Methodologies on two Short-Term Liquidity Ratios," American Journal of Economics and Business Administration, Science Publications, vol. 3(4), pages 645-651, March.
    16. MARK L. DeFOND & JAMES JIAMBALVO, 1993. "Factors Related to Auditor†Client Disagreements over Income†Increasing Accounting Methods," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 415-431, March.
    17. Pelham Gore & Fauziah Taib & Paul Taylor, 2000. "Accounting for goodwill: an examination of factors influencing management preferences," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 213-225.
    18. Eli Amir & Amir Ziv, 1997. "Economic Consequences of Alternative Adoption Rules for New Accounting Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 543-568, September.
    19. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.

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