Investor Behavior and Changes in Accounting Methods

J. Winsen and D. Ng

Journal of Financial and Quantitative Analysis, 1976, vol. 11, issue 5, 873-881

Abstract: Several studies have investigated the reaction of the stock market to a firm's changing its method of accounting for external reporting purposes. By contrast, this study investigates the reaction of proper subsets of the stock market to changes in accounting methods–specifically, the reaction of the set of investors in the common stock of the firm which has changed its accounting measurement rules.

Date: 1976
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cambridge.org/core/product/identifier/ ... type/journal_article link to article abstract page (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cup:jfinqa:v:11:y:1976:i:05:p:873-881_02

Access Statistics for this article

More articles in Journal of Financial and Quantitative Analysis from Cambridge University Press Cambridge University Press, UPH, Shaftesbury Road, Cambridge CB2 8BS UK.
Bibliographic data for series maintained by Kirk Stebbing ().