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.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc278742 |
| Date | 12 1900 |
| Creators | Smith, Pamela Ann, 1959- |
| Contributors | Boynton, Charles E., Karafiath, Imre, 1955-, Luker, William A., Conover, Teresa, Klammer, Thomas P., 1944- |
| Publisher | University of North Texas |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | vi, 93 leaves, Text |
| Rights | Public, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Smith, Pamela Ann, 1959- |
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