AbstractsBusiness Management & Administration

The Early Adoption of Accounting Standards as an Earnings Management Tool

by Pamela Ann Smith

Institution: University of North Texas
Year: 1993
Keywords: Accounting  – Standards.; Financial statements.; earnings management; accounting standards
Record ID: 1661297
Full text PDF: http://digital.library.unt.edu/ark:/67531/metadc278742/


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.