Accounting Changes: Successful Versus Unsuccessful Firms.
通过描述性和统计分析，比较成功与不成功企业在会计变更模式上的差异，发现不成功企业更倾向于做出增加利润的会计变更，支持管理者通过会计变更调节报告利润的观点。
Abstract ABSTRACT: Both descriptive and statistical analyses of the pattern of accounting changes of successful and unsuccessful firms Indicate that unsuccessful firms am more likely than successful firms to make accounting changes that increase Income. Sample firms are matched by Industry membership to control for macroeconomic factors. Success is measured by the total market return to shareholders over a ten-year period. The empirical findings are consistent with the assertion that managers can modify reported Income through judicious accounting changes.