Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial
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Libby, R. and D. B. Pearson. 1976. Discussion of cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 18-28.
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Marchant, G. 1990. Accounting changes and information processing: Some further empirical evidence. Behavioral Research In Accounting (2): 93-103.
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McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600.
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.
Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review (April): 358-377.
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Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949.
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Sunder, S. 1975. Stock price and risk related to accounting changes in inventory valuation. The Accounting Review (April): 305-315.