Discussion of earnings management using asset sales: An international study of countries allowing noncurrent asset revaluation

Journal of Business Finance and Accounting

Volumn 25, Issue 9-10, 1998, Pages 1319-1324

  Peasnell, K V ^a  

^a LANCASTER UNIVERSITY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0002509360     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00239     Document Type: Conference Paper

References (7)

1. Accounting Standards Board (1992), Financial Reporting Standard .No. 3: Reporting Financial Performance.
2. - (1993), The Role of Valuation in Financial Reporting.
3. Bartov, E. (1993), 'The Timing of Asset Sales and Earnings Manipulation', Accounting Review (October), pp. 840-855
4. Black, E.L., K.F. Sellers and T.S. Manly (1998), 'Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation', Journal of Business Finance & Accounting, this issue.
5. Lim, S.C.K. and S. Lustgarten (1998), 'Testing for Income Smoothing Using the Backing Out Method', Working Paper (Baruch College, City University of New York).
6. Lin, Y.C. and K.V. Peasnell (1998), 'Fixed Asset Revaluation and Equity Depletion in the UK', Working Paper (Lancaster University).
7. MacNeal, K. (1939), Truth in Accounting (University of Pennsylvania Press).