Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits

Journal of Accounting and Economics

Volumn 49, Issue 1-2, 2010, Pages 2-25

  Dechow, Patricia M ^a   Myers, Linda A ^b   Shakespeare, Catherine ^c  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b UNIVERSITY OF ARKANSAS   (United States)

^c UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Compensation; Earnings management; Fair value; Governance; Securitizations

Indexed keywords

EID: 73949125987     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2009.09.006     Document Type: Article

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