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- W2034188103 abstract "This paper examines the value relevance of a previously unexplored off-balance-sheet asset: originated mortgage servicing rights. Also, it provides evidence regarding an assertion that mortgage bank managers manage their reported earnings by swapping portfolios of originated servicing rights with other servicers. The evidence suggests that despite the absence of originated servicing rights in the balance sheet, they are priced by investors. Regarding the earnings management assertion, the evidence suggests that firms facing net losses before recognizing gains on sales of servicing are more likely to recognize discretionary gains, ceteris paribus. This work makes several contributions: (1) It provides evidence about investors' valuation of off-balance-sheet items in a setting where the sample firms are homogeneous and the item in question is of substantial economic importance to the firms; (2) It provides evidence regarding an off-balance-sheet item that has not been studied previously; (3) It provides a test of earnings management in a setting that does not require the estimation of discretionary accruals; and (4) It investigates an issue of current interest to accounting policy makers and to firms in the mortgage banking industry." @default.
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- W2034188103 date "1998-09-01" @default.
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- W2034188103 title "Market value and accounting implications of off-balance-sheet items" @default.
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- W2034188103 doi "https://doi.org/10.1016/s0278-4254(98)10005-4" @default.
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