An examination of the market reaction to a mandated accounting change: The case for the costs of computer software.

Title: An examination of the market reaction to a mandated accounting change: The case for the costs of computer software.
Identifier: AAI9108101
identifier: 9108101
Creator: Finn, Philip Morton.
Contributor: Adviser: Victor Pastena
Date: 1990
Language: English
Publisher: City University of New York.
Subject: Business Administration, Accounting
Abstract: This study extends market event and market return research on mandated accounting changes to the changes in accounting for computer software costs (SFAS 86). Empirical tests were performed on a sample that included both listed firms and over the counter (OTC) firms. Several events leading to the issuance of SFAS 86 were found significant. Cross-sectional tests on abnormal returns for the significant events supported leverage and exchange listing as explanatory variables. Proxy variables for computer software costs were also significant but there was inconclusive support for underlying theories related to research intensity.
Type: dissertation
Source: PQT Legacy CUNY.xlsx
degree: Ph.D.

Media: An examination of the market reaction to a mandated accounting change: The case for the costs of computer software.