The Early Adoption of Accounting Standards as an Earnings Management Tool

The Early Adoption of Accounting Standards as an Earnings Management Tool

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive ac...

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Bibliographic Details
Main Author: Smith, Pamela Ann, 1959-
Other Authors: Boynton, Charles E.
Format: Others
Language:English
Published: University of North Texas 1993
Subjects:
Accounting > Standards.
Financial statements.
earnings management
accounting standards
Online Access:https://digital.library.unt.edu/ark:/67531/metadc278742/
Description
Summary:Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

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