Warranty reserve: Contingent liability, information signal, or earnings management tool?

Accounting Review

Volumn 86, Issue 2, 2011, Pages 569-604

  Cohen, Daniel ^a   Darrough, Masako N ^b   Huang, Rong ^b   Zach, Tzachi ^c  

^a UNIVERSITY OF TEXAS AT DALLAS   (United States)

^b CITY UNIVERSITY OF NEW YORK   (United States)

^c OHIO STATE UNIVERSITY   (United States)

Author keywords

Contingent liability; Earnings management; Product quality; Signaling; Warranties

Indexed keywords

EID: 79955618775     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.00000021     Document Type: Article

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