Accounting conservatism or earnings management: A study of the allowance for doubtful accounts
نویسندگان
چکیده
منابع مشابه
On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
This paper studies the role of conservative accounting standards in alleviating rational yet dysfunctional unobservable earnings manipulation. We show that when accounting numbers serve both the valuation role (in which potential investors use accounting reports to assess a firm’s expected future payoff) and the stewardship role (in which current shareholders rely on the same reports to monitor...
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We examine whether Basu’s (1997) differential timeliness metric and the related C-Score metric are effective in detecting predictable differences in conservatism surrounding corrections of overstated earnings. Cross-sectional and time-series analyses, employing 2132 firms making restatements during 1999–2005, suggest Basubased metrics capture variation in conservatism. Further, we find that inc...
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this study investigates the cohesive devices used in the textbook of english for the students of psychology. the research questions and hypotheses in the present study are based on what frequency and distribution of grammatical and lexical cohesive devices are. then, to answer the questions all grammatical and lexical cohesive devices in reading comprehension passages from 6 units of 21units th...
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ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2021
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv18i3art14