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- W1993204030 abstract "Abstract My study examined whether and under what conditions managers use accounting accruals to respond to the imposition of mandatory accounting principles. Firms' discretionary accruals in the three years surrounding their adoption of SFAS Nos. 2 and 34 are examined to discover if accruals are managed in such a way that executive bonuses are maximized. I found that when managers adopt the standards early, reported accruals are consistent with bonus maximization and appear to have been adjusted for the effect of the mandated accounting principle on the bonus calculation. The late adopters, on the other hand, appear to have been unable to manage their accruals in response to the new accounting standards so that managers' bonuses would be maximized. This finding suggests that one aspect of managers' adoption timing decision is their ability to use discretionary accruals to mitigate the effect of the mandated standard on their bonuses." @default.
- W1993204030 created "2016-06-24" @default.
- W1993204030 creator A5037610430 @default.
- W1993204030 date "1999-03-01" @default.
- W1993204030 modified "2023-09-26" @default.
- W1993204030 title "Accrual response to mandated accounting principles: the case of SFAS Nos. 2 and 34" @default.
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- W1993204030 doi "https://doi.org/10.1016/s0278-4254(98)10014-5" @default.
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