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Fat Essay

395 words - 2 pages

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 ...view middle of the document...

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 are partitioned into two portfolios, one portfolio comprises companies that adopt or modify their bonus plan, the other contains companies that have no such contracting change. Through analysing, we can find a greater number of voluntary changes are expected for the sample of firms adopting or modifying bonus plans, than for firms with no such change. The test Mutigates one of the limitations of the contingency test. As I mentioned before, in contingency test, the proxy fails to control for the effect of accounting procedures on bonus awards in future years. But test avoid estimating this effect.

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