DIFFERENT MARKET REACTIONS TO DISCRETIONARY AND NON-DISCRETIONARY ACCOUNTING CHANGES

T Harrison

Journal of Accounting Research, 1977, vol. 15, issue 1, 84-107

Keywords: Accounting changes; Nondiscretionary changes; Informational content; CAR (search for similar items in EconPapers)
JEL-codes: G14 G32 M41 (search for similar items in EconPapers)
Date: 1977
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:15:y:1977:i:1:p:84-107

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DOI: 10.2307/2490557

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