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The Early Adoption of Accounting Standards as an Earnings Management Tool

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc278742
Date12 1900
CreatorsSmith, Pamela Ann, 1959-
ContributorsBoynton, Charles E., Karafiath, Imre, 1955-, Luker, William A., Conover, Teresa, Klammer, Thomas P., 1944-
PublisherUniversity of North Texas
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatvi, 93 leaves, Text
RightsPublic, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Smith, Pamela Ann, 1959-

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