search query: @author Han, J. / total: 3
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| Author: | Han, J. Wang, S. |
| Title: | Political costs and earnings management of oil companies during the 1990 Persian Gulf crisis |
| Journal: | Accounting Review
1998 : JAN, VOL. 73:1, p. 103-118 |
| Index terms: | ACCOUNTING MANAGEMENT POLITICS |
| Language: | eng |
| Abstract: | This study investigates whether firms that expect increases in earnings resulting from sudden product price increases use accounting accruals to reduce earnings and, thus, political sensitivity. Specifically, oil firms' accruals are analyzed in a period of rapid gasoline price increases during the 1990 Persian Gulf crisis. The authors' results show that oil firms that expected to profit from the crisis used accruals to reduce their reported quarterly earnings during the Gulf crisis. |
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