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/

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spelling	ndltd-unt.edu-info-ark-67531-metadc2787422020-07-15T07:09:31Z The Early Adoption of Accounting Standards as an Earnings Management Tool Smith, Pamela Ann, 1959- Accounting -- Standards. Financial statements. earnings management accounting standards 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. University of North Texas Boynton, Charles E. Karafiath, Imre, 1955- Luker, William A. Conover, Teresa Klammer, Thomas P., 1944- 1993-12 Thesis or Dissertation vi, 93 leaves Text call-no: 379 N81d no.3867 local-cont-no: 1002720971-smith untcat: b1780666 https://digital.library.unt.edu/ark:/67531/metadc278742/ ark: ark:/67531/metadc278742 English Public Copyright Copyright is held by the author, unless otherwise noted. All rights reserved. Smith, Pamela Ann, 1959-
collection	NDLTD
language	English
format	Others
sources	NDLTD
topic	Accounting -- Standards. Financial statements. earnings management accounting standards
spellingShingle	Accounting -- Standards. Financial statements. earnings management accounting standards Smith, Pamela Ann, 1959- The Early Adoption of Accounting Standards as an Earnings Management Tool
description	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.
author2	Boynton, Charles E.
author_facet	Boynton, Charles E. Smith, Pamela Ann, 1959-
author	Smith, Pamela Ann, 1959-
author_sort	Smith, Pamela Ann, 1959-
title	The Early Adoption of Accounting Standards as an Earnings Management Tool
title_short	The Early Adoption of Accounting Standards as an Earnings Management Tool
title_full	The Early Adoption of Accounting Standards as an Earnings Management Tool
title_fullStr	The Early Adoption of Accounting Standards as an Earnings Management Tool
title_full_unstemmed	The Early Adoption of Accounting Standards as an Earnings Management Tool
title_sort	early adoption of accounting standards as an earnings management tool
publisher	University of North Texas
publishDate	1993
url	https://digital.library.unt.edu/ark:/67531/metadc278742/
work_keys_str_mv	AT smithpamelaann1959 theearlyadoptionofaccountingstandardsasanearningsmanagementtool AT smithpamelaann1959 earlyadoptionofaccountingstandardsasanearningsmanagementtool
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The Early Adoption of Accounting Standards as an Earnings Management Tool

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