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Studies on management's ability and incentives to affect the timing and magnitude of accounting accruals.

Author: Peat Marwick Main & Co.; University of Chicago. Institute of Professional Accounting.
Publisher: Chicago, Ill. : Institute of Professional Accounting, Graduate School of Business, University of Chicago, [©1989]
Series: Journal of accounting research., Supplement ;, v. 26.
Edition/Format:   Print book : Conference publication : EnglishView all editions and formats
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Additional Physical Format: Online version:
Studies on management's ability and incentives to affect the timing and magnitude of accounting accruals.
Chicago, Ill. : Institute of Professional Accounting, Graduate School of Business, University of Chicago, [©1989]
(OCoLC)749160153
Material Type: Conference publication
Document Type: Book
All Authors / Contributors: Peat Marwick Main & Co.; University of Chicago. Institute of Professional Accounting.
OCLC Number: 19732367
Notes: Cover title.
"Journal of accounting research, vol. 26 supplement 1988."
Sponsored by: Peat Marwick Main & Co.
Description: 187 pages ; 26 cm.
Contents: Evidence of earnings management from the provision for bad debts / Maureen McNichols and G. Peter Wilson --
The LIFO/FIFO choice / Patricia J. Hughes and Eduardo S. Schwartz --
Bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings / Richard R. Mendenhall and William D. Nichols --
Write-offs as accounting procedures to manage perceptions / John A. Elliott and Wayne H. Shaw --
An explanation for accounting income smoothing / Brett Trueman and Sheridan Titman --
Incentives for accruing costs and efficiency in regulated monopolies subject to ROE constraint / A. Rashad Abdel-khalik.
Series Title: Journal of accounting research., Supplement ;, v. 26.
Other Titles: Journal of accounting research.

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