The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC staff accounting bulletin No. 101

Accounting Review

Volumn 80, Issue 2, 2005, Pages 373-401

  Altamuro, Jennifer ^a   Beatty, Anne L ^b   Weber, Joseph ^a  

^a MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

^b OHIO STATE UNIVERSITY   (United States)

Author keywords

Benchmark beating; Cash flows; Earnings management; Revenue recognition; Signaling

Indexed keywords

EID: 18944370513     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2005.80.2.373     Document Type: Article

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