Modelling Receivables and Deferred Revenues to Detect Revenue Management
Author:
Affiliation:
1. School of Business, George Washington University
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/abac.12119/fullpdf
Reference29 articles.
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2. What Motivates Managers’ Choice of Discretionary Accruals?;Bernard;Journal of Accounting and Economics,1996
3. Revenue Manipulation and Restatements by Loss Firms;Callen;Auditing: A Journal of Practice & Theory,2008
4. Strategic Revenue Recognition to Achieve Earnings Benchmarks;Caylor;Journal of Accounting and Public Policy,2010
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