A Review of the Earnings Management Literature and Its Implications for Standard Setting.¶
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365-383.
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Primes¶
- Researcher Degrees of Freedom
- In audit and accounting, the choice of inventory method, depreciation schedule, accrual timing, and segment definition gives the same forking structure for one underlying business.
This sourceDocuments the flexibility of accrual, inventory, and depreciation choices used to manage reported earnings — the forking-path structure for one underlying business.
- In audit and accounting, the choice of inventory method, depreciation schedule, accrual timing, and segment definition gives the same forking structure for one underlying business.
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