The Early Adoption of Accounting Standards as an Earnings Management Tool

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Description

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

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vi, 93 leaves

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Smith, Pamela Ann, 1959- December 1993.

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This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 94 times , with 8 in the last month . More information about this dissertation can be viewed below.

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  • Smith, Pamela Ann, 1959-

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Description

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

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vi, 93 leaves

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  • December 1993

Added to The UNT Digital Library

  • March 26, 2014, 9:30 a.m.

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  • Dec. 4, 2014, 2:11 p.m.

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Smith, Pamela Ann, 1959-. The Early Adoption of Accounting Standards as an Earnings Management Tool, dissertation, December 1993; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc278742/: accessed November 18, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .