|Institution:||University of North Texas|
|Keywords:||Accounting – Standards.; Financial statements.; earnings management; accounting standards|
|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.