Concepedia

Accounting Policy Changes

Accounting Policy Changes is a systematic modification in the principles, criteria, or methods adopted by an entity for recognizing, measuring, presenting, and disclosing financial information, distinguished from other accounting adjustments by its prospective application and requirement for transparent justification under relevant financial reporting standards.

157

Publications

14.2K

Citations

263

Authors

184

Institutions

Publications per year

2017–2026

29

Parents

Publications

157

How much should we trust staggered difference-in-differences estimates?

Andrew C. Baker, David F. Larcker, Charles C. Y. Wang · Journal of Financial Economics · 2022 · 2.9K citations · Full text

, , +14

Audit Committee Quality and Internal Control: An Empirical Analysis

Jayanthi Krishnan · The Accounting Review · 2005 · 1K citations

, , +16

Auditor changes and discretionary accruals

Mark L. DeFond, K.R. Subramanyam · Journal of Accounting and Economics · 1998 · 885 citations

, , +14

How Much Should We Trust Staggered Difference-In-Differences Estimates?

Andrew C. Baker, David F. Larcker, Charles C. Y. Wang · SSRN Electronic Journal · 2021 · 674 citations · Full text

, , +14

Costs of technical violation of accounting-based debt covenants

Eric Press, Messod D. Beneish · Accounting review: A quarterly journal of the American Accounting Association · 1993 · 493 citations

, , +16

1–5 of 157

Authors

263

  1. ML
    Mariannunziata Liguori

    Queen's University Belfast, United Kingdom

    5 publications · 260 citations

    5

    h-index

  2. NH
    Noel Hyndman

    Queen's University Belfast, United Kingdom

    5 publications · 260 citations

    5

    h-index

  3. IL
    Irvine Lapsley

    University of Edinburgh, United Kingdom

    3 publications · 143 citations

    3

    h-index

  4. TP
    Tobias Polzer

    Vienna University of Economics and Business, Austria

    3 publications · 165 citations

    3

    h-index

  5. HJ
    Henk J. ter Bogt

    University of Groningen, Netherlands

    3 publications · 337 citations

    3

    h-index

1–5 of 263

Institutions

184

  1. Queen's University Belfast

    Belfast, United Kingdom

    4 h-index

    9 publications

    308 citations

  2. University of Essex

    Colchester, United Kingdom

    4 h-index

    4 publications

    235 citations

  3. University of Groningen

    Groningen, The Netherlands

    4 h-index

    4 publications

    594 citations

  4. La Trobe University

    Melbourne, Australia

    3 h-index

    3 publications

    166 citations

  5. Copenhagen Business School

    Copenhagen, Denmark

    3 h-index

    3 publications

    165 citations

  6. Temple University

    Philadelphia, United States

    3 h-index

    3 publications

    1.2K citations

  7. Cornell University

    Ithaca, United States

    3 h-index

    4 publications

    147 citations

  8. University of Southern California

    Los Angeles, United States

    3 h-index

    5 publications

    2K citations

1–8 of 184

Venues

  1. Journal of Accounting Research

    JAR · 13 publications · 879 citations

    13

    h-index

  2. SSRN Electronic Journal

    Repository · 9 publications · 1.1K citations

    9

    h-index

  3. Accounting Organizations and Society

    9 publications · 581 citations

    9

    h-index

  4. Critical Perspectives on Accounting

    8 publications · 401 citations

    8

    h-index

  5. European Accounting Review

    EAR · 8 publications · 583 citations

    8

    h-index

1–5