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Accounting changes and the use of financial information

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  • Vergoossen, R.G.A.

    (Vrije Universiteit Amsterdam, Faculteit der Economische Wetenschappen en Econometrie (Free University Amsterdam, Faculty of Economics Sciences, Business Administration and Economitrics)

Abstract

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Suggested Citation

  • Vergoossen, R.G.A., 1990. "Accounting changes and the use of financial information," Serie Research Memoranda 0094, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    • Handle: RePEc:vua:wpaper:1990-94
    as

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    File URL: http://degree.ubvu.vu.nl/repec/vua/wpaper/pdf/19900094.pdf
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    References listed on IDEAS

    as
    1. Brown, Rm, 1980. "Short-Range Market Reaction To Changes To Lifo Accounting Using Preliminary Earnings Announcement Dates," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 38-63.
    2. Jensen, Re, 1966. "Experimental Design For Study Of Effects Of Accounting Variations In Decision Making," Journal of Accounting Research, Wiley Blackwell, vol. 4(2), pages 224-238.
    3. Wel, F. van der & Wit, Th., 1987. "Stelselwijzigingen in de jaarrekening : verslag van een empirisch onderzoek," Serie Research Memoranda 0009, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    4. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    5. Sunder, S, 1973. "Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 1-45.
    6. Biddle, Gc & Lindahl, Fw, 1982. "Stock-Price Reactions To Lifo Adoptions - The Association Between Excess Returns And Lifo Tax Savings," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 551-588.
    7. Kaplan, Robert S & Roll, Richard, 1972. "Investor Evaluation of Accounting Information: Some Empirical Evidence," The Journal of Business, University of Chicago Press, vol. 45(2), pages 225-257, April.
    8. Harrison, T, 1977. "Different Market Reactions To Discretionary And Non-Discretionary Accounting Changes," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 84-107.
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