Why managers voluntarily make income increasing accounting changes?
This paper investigates the motivation(s) of a manager to effect a voluntary income increasing accounting change. Few authors have attempted to explain why a manager changes accounting methods. Studies of acounting changes are mostly empiricals in nature.
Journal of Business Finance & Accounting
Cheng, P.,& Coulombe, D. (1996). Why managers voluntarily make income increasing accounting changes?. Journal of Business Finance & Accounting, 23 (4), 497-511. http://dx.doi.org/10.1111/j.1468-5957.1996.tb01023.x