Accounting Method Choice in the Software Industry: Characteristics of Firms Electing Early Adoption of SFAS No. 86.
The Accounting Review
1989
ABSTRACT: This paper extends accounting choice research to the software industry. Because firms in this previously unexplored industry are small, the research provides Insight into determinants of accounting choices of small firms. Hypotheses about the effects of firm size and auditor preference on SFAS No. 86 adoption decisions are developed and tested. The results Indicate that early adoption decisions are strongly associated with firms having small size and auditors who expressed support for SFAS No. 86 while it was in the exposure draft stage.
- DOI
- 10.2308/tar-4492337
- Volume
- 64 (3)
- Pages
- 529-538
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref