Accounting Conservatism or Earnings Management A Study of the Allowance for Doubtful Accounts in Chemical and Allied Products Manufacturers
-
- Englisch ausgewählt
Fr. 120.00
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Gebundene Ausgabe
Erscheinungsdatum
07.08.2019
Verlag
Dissertation Discovery CompanySeitenzahl
104
Maße (L/B/H)
28.6/22.1/1 cm
Gewicht
544 g
Sprache
Englisch
ISBN
978-0-530-00841-7
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. Dissertation Discovery Company and Jacksonville University are dedicated to making scholarly works more discoverable and accessible throughout the world. This dissertation, "Accounting Conservatism or Earnings Management" by Timothy Gordon Bryan, was obtained from Jacksonville University and is being sold with permission from the author. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation.
Noch keine Bewertungen vorhanden
Verfassen Sie die erste Bewertung zu diesem Artikel
Helfen Sie anderen Kundinnen und Kunden durch Ihre Meinung.