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THE ASSOCIATION BETWEEN UNBILLED RECEIVABLES AND THE TYPE OF EARNINGS MANAGEMENT

Academy of Accounting and Financial Studies journal, 2019-01, Vol.23 (1), p.1-10 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2019 ;ISSN: 1096-3685 ;EISSN: 1528-2635

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  • Title:
    THE ASSOCIATION BETWEEN UNBILLED RECEIVABLES AND THE TYPE OF EARNINGS MANAGEMENT
  • Author: Kwon, Kyung-Heon ; Lee, Namryoung
  • Subjects: Accruals ; Earnings management ; Receivables
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2019-01, Vol.23 (1), p.1-10
  • Description: Unbilled receivables necessarily arising from contracts that take a relatively long time to complete may be related to earnings management. This study investigates whether magnitude of unbilled receivables varies depending on the circumstances of the firm. This study analyzes the relationship between unbilled receivables and the type of earnings management based on the signs of both nondiscretionary earnings and discretionary accruals, during the period from 2010 through 2016. The results indicate that the relationship with unbilled receivables differs based on the type of earnings management. Unbilled receivables were found to be actively used in upward earnings management or big bath accounting.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: ProQuest Central
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