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| Tekijä: | Bartov, E. |
| Otsikko: | The timing of asset sales and earnings manipulation |
| Lehti: | Accounting Review
1993 : OCT, VOL. 68:4, p. 840-855 |
| Asiasana: | EARNINGS ASSETS SALES DEBT |
| Kieli: | eng |
| Tiivistelmä: | This study presents an empirical examination of whether managers manipulate earnings through the timing of income recognition from disposal of long-lived assets and investments. Since managers can often choose the period during which an asset will be sold, and since the principle of acquisition cost underlying the accounting valuation of assets implies that changes in the market value of an asset between acquisition and sale are reported in the period of sale, it follows that there are opportunities for managers to manipulate earnings through the timing of asset sales at relatively low cost. |
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