Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance-Reference-Cited by-同舟云学术

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Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance

Published:2020-12-25 Issue:5-6 Volume:48 Page:869-894
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:J Bus Fin Acc

Author:

Burnett Brian M.¹,Martin Gregory W.¹,Reppenhagen David A.¹

Affiliation:

1. Turner School of Accountancy, Belk College of Business The University of North Carolina at Charlotte Charlotte North Carolina USA

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12504

Reference28 articles.

1. The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin no. 101;Altamurano J.;The Accounting Review,2005

2. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows

3. Accruals and the Prediction of Future Cash Flows

4. Incentives and Penalties Related to Earnings Overstatements that Violate GAAP

5. The impact of narrative disclosure readability on bond ratings and the cost of debt

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