Why managers voluntarily make income increasing accounting changes?

Authors

Peter Cheng, Technological and Higher Education Institute of Hong Kong, Vocational Training CouncilFollow
Daniel Coulombe

Document Type

Journal Article

Publication Date

1996

DOI

10.1111/j.1468-5957.1996.tb01023.x

Abstract

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.

Source Publication

Journal of Business Finance & Accounting

Volume Number

23

Issue Number

4

First Page

497

Last Page

511

Recommended Citation

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