IDEAS home Printed from https://ideas.repec.org/a/bla/jbfnac/v23y1996i4p497-511.html

Why Managers Voluntarily Make Income Increasing Accounting Change

Author

Listed:
  • Peter Cheng
  • Daniel Coulombe

Abstract

No abstract is available for this item.

Suggested Citation

  • Peter Cheng & Daniel Coulombe, 1996. "Why Managers Voluntarily Make Income Increasing Accounting Change," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 23(4), pages 497-511, June.
    • Handle: RePEc:bla:jbfnac:v:23:y:1996:i:4:p:497-511
    DOI: 10.1111/j.1468-5957.1996.tb01023.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-5957.1996.tb01023.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-5957.1996.tb01023.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Dye, Ra, 1988. "Earnings Management In An Overlapping Generations Model," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 26(2), pages 195-235.
    2. Ball, R, 1972. "Changes In Accounting Techniques And Stock Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 10, pages 1-38.
    3. Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
    4. Harrison, T, 1977. "Different Market Reactions To Discretionary And Non-Discretionary Accounting Changes," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 15(1), pages 84-107.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    3. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    4. Rory F. Knight & John F. Affleck‐Graves, 1988. "Further Evidence On the Market Response to Lifo Adoptions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(2), pages 169-184, June.
    5. Vivien Beattie & Stephen Brown & David Ewers & Brian John & Stuart Manson & Dylan Thomas & Michael Turner, 1994. "Extraordinary Items And Income Smoothing: A Positive Accounting Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 21(6), pages 791-811, September.
    6. Peter Cheng & Daniel Coulombe, 1993. "Les modifications comptables délibérées entraînant la hausse des bénéfices," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 273-303, September.
    7. 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.
    8. Chaney, Paul K. & Lewis, Craig M., 1995. "Earnings management and firm valuation under asymmetric information," Journal of Corporate Finance, Elsevier, vol. 1(3-4), pages 319-345, April.
    9. Keune, Marsha B. & Keune, Timothy M. & Quick, Linda A., 2017. "Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 52-81.
    10. Peter Cheng & Daniel Coulombe, 1993. "Voluntary Income†Increasing Accounting Changes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 247-272, September.
    11. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(5), pages 1117-1159, December.
    12. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    13. Ramesh, K. & Revsine, Lawrence, 2000. "The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 159-186, October.
    14. Dhouha Bouaziz, 2025. "Does External Audit Quality Moderate the Relationship Between CEO Entrenchment and Financial Communication Quality? Evidence from French Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 15(3), pages 101-129.
    15. Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
    16. 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.
    17. Hand, John R. M. & Skantz, Terrance R., 1997. "The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 175-203, December.
    18. Lin Nan & Xiaoyan Wen, 2019. "Penalties, Manipulation, and Investment Efficiency," Management Science, INFORMS, vol. 65(10), pages 4878-4900, October.
    19. Samuel Jebaraj Benjamin, 2019. "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 59-87.
    20. Brian Rountree & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu, 2024. "Debiasing earnings persistence estimates," Review of Accounting Studies, Springer, vol. 29(4), pages 3258-3292, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jbfnac:v:23:y:1996:i:4:p:497-511. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0306-686X .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.