search query: @author Skinner, D. / total: 5
reference: 3 / 5
| Author: | Bernard, V. Skinner, D. |
| Title: | What motivates managers' choice of discretionary accurals? |
| Journal: | Journal of Accounting & Economics
1996 : AUG-DEC, VOL. 22:1-3, p. 313-3267 |
| Index terms: | ACCOUNTING ECONOMICS MANAGERS |
| Language: | eng |
| Abstract: | The papers by Subramanyaman and Kasanen, Kinnunen, and Niskanen both consider why managers manipulate accounting accruals. Subramanyam finds that discretionary accruals are associated with several performance measures, and concludes that managers' accrual choices increase the informativeness of accounting earnings. However, a strong competing alternative is that the "Jones model" systematically mismeasures discretionary accruals, so that they contain a significant non-discretionary component. |
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