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- W1747651054 abstract "I investigate whether implementing SOP 97-2, the revenue-recognition standard for the software industry, reduces earnings informativeness. This standard is particularly important for two reasons: First, its provisions coincide with provisions of SAB 101, the current general revenue-recognition standard. Second, the software industry provides a laboratory setting for examining multiple-element firms, whose revenue-recognition challenges keep mounting as more and more firms bundle multiple products and services. I find that implementing SOP 97-2 leads to additional revenue deferrals and a decline in earnings informativeness. However, the market prices these deferrals as revenues, as if these amounts had not been deferred. Moreover, the proforma earnings, which I calculate by undoing the revenue deferrals, more strongly correspond with market returns than do the reported earnings. My findings indicate that the accounting numbers calculated using the pre-SOP 97-2 revenue-recognition rules more strongly correspond with market returns than do those calculated using SOP 97-2. My findings should interest FASB in its project on developing a new revenue-recognition standard. I thank my dissertation committee Ekkehart Boehmer, Mary Lea McAnally, Edward. P. Swanson (Chair), and Senyo Y. Tse for their guidance and comments. I also thank Anwer Ahmed, Michael Drake, Thomas Omer, James Myers, Linda Myers, Nate Sharp, Elizabeth Tebeaux, Connie Weaver, and the workshop participants at Texas A&M University for helpful comments. † E-mail: asrivastava@mays.tamu.edu. Tel. (979) 845-9401." @default.
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- W1747651054 date "2008-10-10" @default.
- W1747651054 modified "2023-09-26" @default.
- W1747651054 title "The challenges of improving revenue-recognition standard for multiple -element firms: Evidence from the software industry (SOP 97-2)" @default.
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