search query: @author Sellers, K. F. / total: 1
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| Author: | Black, E. L. Sellers, K. F. Manly, T. S. |
| Title: | Earnings management using asset sales: An international study of countries allowing noncurrent asset revaluation |
| Journal: | Journal of Business Finance and Accounting
1998 : NOV-DEC, VOL. 25:9-10, p. 1287-1317 |
| Index terms: | ASSET VALUATION SALES EARNINGS MANAGEMENT INTERNATIONAL ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | This paper examines earnings management behavior through asset sales in countries allowing asset revaluation: Australia/New Zealand and United Kingdom. Earnings management behavior differs across these country groups when their accounting rules differed prior to 1993 but is similar during the 1993-1995 period. when the UK implemented FRS3. Revaluer companies do not use asset sales to smooth income in ANZ nor in the UK after FRS3 was implemented. UK prior to FRS3 revaluers and both countries' non-revaluers sell assets consistent with income smoothing. |
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