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Acquired In-process Research Development and Earnings Management

  • Published:2017-11-24 Issue:4 Volume:28 Page:577-588
  • ISSN:1035-6908
  • Container-title:Australian Accounting Review
  • language:en
  • Short-container-title:Australian Accounting Review

Author:

Lee Junyoup1,Lee Eunsuh1ORCID,Kim Kevin H.2,Paik Daniel Gyung H.3

Affiliation:

1. School of Business Administration; Ulsan National Institute of Science and Technology

2. Department of Accounting, Fogelman College of Business & Economics; University of Memphis

3. Department of Accounting, Robins School of Business; University of Richmond

Funder

Ulsan National Institute of Science and Technology

Korea Institute of Energy Technology Evaluation and Planning

Ministry of Trade, Industry and Energy

Publisher

Wiley

Subject

Accounting

Reference33 articles.

1. SFAS 141(R): Global Convergence and Massive Changes in M & A Accounting;Andrews;Journal of Business and Economic Research,2009

2. Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets;Ayers;The Accounting Review,2006

3. How Does Changing Measurement Change Management Behavior? A Review of the Evidence;Beatty;Accounting and Business Research,2007

4. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;Beatty;Journal of Accounting Research,2006

5. Market Reaction to Proposed Changes in Accounting for Purchased Research and Development in R&D-intensive Industries;Clem;Journal of Accounting, Auditing, and Finance,2004

Cited by 1 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Audit committee composition and earnings management in a specific institutional environment: the case of Russia;Corporate Governance: The International Journal of Business in Society;2022-05-25
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