haku: @author Ciftci, M. / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
Tekijä:Ciftci, M.
Otsikko:Accounting choice and earnings quality: The case of software development
Lehti:European Accounting Review
2010 : VOL.19:3, p. 429-459
Asiasana:accounting
earnings
choice theory
software
case studies
Vapaa asiasana:quality
expensers
capitalizers
Kieli:eng
Tiivistelmä:The author explores how accounting choice affects earnings quality in the software development industry and suggests that capitalization of software costs does not improve earnings quality. The paper finds the following results: i) there is a decline in the quality of earnings in the software industry after The adoption of (SFAS No. 86) whereas no such decline is observed in other high-tech industries. ii) In the software industry, the quality of earnings for expensers is greater than for capitalizers. iii) In the capitalizers, those with a large increase in software capital have lower earnings quality than others.
SCIMA tietueen numero: 272312
lisää koriin
« edellinen | seuraava »
SCIMA