Fat Essay

In: Business and Management

Submitted By coolkid1024
Words 395
Pages 2
The effect of voluntary changes in accounting procedures on earning is also used to test the implications of the theory. Reported changes in accounting procedures are available from two sources: the sample of depreciation switches used by Holthausen and changes reported by accounting trends and techniques. Accounting changes are collected from these sources for the sample companies. Procedure changes are decomposed according to the type of change. This table presents for the full sample 342 changes. There were 242 changes disclosed in the footnotes about changes on effect on earning , but the other 100 cases described the effect of the change as immaterial or not disclosed. These are coded to indicate whether the effect is positive or negative.

We had 2 tests to certify the theory, the first one is contingency tests. The contingency tests are replicated using the effect of changes in accounting procedures on earnings available for bonuses as a proxy for discretionary accounting decisions. If the effect of the accounting change on this variable is positive, the change is classified as income-increasing. According to analysis, the results don't support the theory. However, there are several potential explanations of this findings: 1. It is more costly for managers to transfer earnings between periods by changing accounting procedures than by changing accruals, and 2. Changes in accounting procedures affect earnings and the bonus plan lower bound in the current and future years. However, the effect of a procedure change on the accounting numbers is only publicly disclosed for the year of the change, the proxy therefore fails to control for the effect of accounting procedures on bonus awards in future years.

The second test is Test of the association between bonus plan changes and changes in accounting procedures. To test this hypothesis, useable sample companies…...

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