Accounting Conservatism or Earnings Management

Anglický jazyk

Accounting Conservatism or Earnings Management

Vydavateľstvo: Dissertation Discovery Company
Rok vydania: 2019
Formát: Hardback
Rozmer: 286 x 221 mm
Jazyk: Anglický jazyk
ISBN: 9780530008417

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O knihe

Abstract:

This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Results indicate that the allowance for doubtful accounts is overstated and has become more overstated since 2004. In addition, results show that firms utilized the excessive conservatism to manage earnings to achieve earnings goals throughout the study period. An important overall inference from these results is that the traditional view of the allowance for doubtful accounts as unconditional conservatism is, in fact, conditional conservatism.

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