haku: @author Ghosh, D. / yhteensä: 11
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| Tekijä: | Ghosh, D. Olsen, L. |
| Otsikko: | Environmental uncertainty and managers' use of discretionary accruals |
| Lehti: | Accounting, Organizations and Society
2009 : FEB, VOL. 34:2 p.188-205 |
| Asiasana: | uncertainty environment GAAP managers earnings |
| Kieli: | eng |
| Tiivistelmä: | The paper examines the relation between managers' use of discretionary accruals and environmental uncertainty. The unstaded hypothesis is that the variability of unmanaged earnings is greater in the high environmental uncertainty condition. Initial analysis confirms this, and findings also show, among others, that the magnitude of discretionary accruals is greater when environmental uncertainty is high. Thus, it seems that managers use accruals as a buffer against the potential reported earnings effects of an uncertain environment. |
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