Matches in SemOpenAlex for { <https://semopenalex.org/work/W2781538045> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W2781538045 endingPage "588" @default.
- W2781538045 startingPage "577" @default.
- W2781538045 abstract "Abstract New accounting standards, namely SFAS 141 and 142, were adopted in 2001. The release of these two regulations offers a unique opportunity to explore how managers have changed their earnings manipulation behaviour by using In‐process Research and Development (IPR&D) costs. In this study, we examine whether and how the amount of IPR&D at the acquisition deals is associated with discretionary accruals, which serve as a proxy for earnings management. We use a sample of firms reporting acquired IPR&D over the period 1993–2007 with a matched group based on size and industry. Our results provide evidence that managers strategically use the IPR&D costs as an income‐decreasing earnings management tool, and SFAS 141 and 142 effectively reduced the use of IPR&D costs to manipulate earnings. Furthermore, we examine the effect of SFAS 141R, which was adopted in 2008, on earnings management by using IPR&D. We use a sample of firms reporting acquired IPR&D at the firm level over the period 1993–2011 with a matched group based on size and industry. Results indicate that IPR&D is no longer related to income‐decreasing earnings management after the adoption of SFAS 141R. These findings can help accounting regulators determine how to curb the misleading use of IPR&D for earnings management purposes." @default.
- W2781538045 created "2018-01-12" @default.
- W2781538045 creator A5020848883 @default.
- W2781538045 creator A5047612465 @default.
- W2781538045 creator A5050743858 @default.
- W2781538045 creator A5057089293 @default.
- W2781538045 date "2017-11-24" @default.
- W2781538045 modified "2023-09-26" @default.
- W2781538045 title "Acquired In-process Research Development and Earnings Management" @default.
- W2781538045 cites W1506294255 @default.
- W2781538045 cites W1513538699 @default.
- W2781538045 cites W1899673668 @default.
- W2781538045 cites W1989261242 @default.
- W2781538045 cites W1995026078 @default.
- W2781538045 cites W2005170611 @default.
- W2781538045 cites W2024701722 @default.
- W2781538045 cites W2040941813 @default.
- W2781538045 cites W2090993440 @default.
- W2781538045 cites W2178335182 @default.
- W2781538045 cites W2318709890 @default.
- W2781538045 cites W3121473622 @default.
- W2781538045 cites W3122523838 @default.
- W2781538045 cites W3123435704 @default.
- W2781538045 cites W3124170598 @default.
- W2781538045 cites W3124321936 @default.
- W2781538045 cites W3124746445 @default.
- W2781538045 cites W3125388807 @default.
- W2781538045 cites W3125650963 @default.
- W2781538045 cites W3125688476 @default.
- W2781538045 cites W4211034345 @default.
- W2781538045 doi "https://doi.org/10.1111/auar.12210" @default.
- W2781538045 hasPublicationYear "2017" @default.
- W2781538045 type Work @default.
- W2781538045 sameAs 2781538045 @default.
- W2781538045 citedByCount "1" @default.
- W2781538045 countsByYear W27815380452022 @default.
- W2781538045 crossrefType "journal-article" @default.
- W2781538045 hasAuthorship W2781538045A5020848883 @default.
- W2781538045 hasAuthorship W2781538045A5047612465 @default.
- W2781538045 hasAuthorship W2781538045A5050743858 @default.
- W2781538045 hasAuthorship W2781538045A5057089293 @default.
- W2781538045 hasConcept C119857082 @default.
- W2781538045 hasConcept C121955636 @default.
- W2781538045 hasConcept C144133560 @default.
- W2781538045 hasConcept C185592680 @default.
- W2781538045 hasConcept C198531522 @default.
- W2781538045 hasConcept C2780148112 @default.
- W2781538045 hasConcept C2781009383 @default.
- W2781538045 hasConcept C2781426361 @default.
- W2781538045 hasConcept C41008148 @default.
- W2781538045 hasConcept C43617362 @default.
- W2781538045 hasConcept C4577558 @default.
- W2781538045 hasConceptScore W2781538045C119857082 @default.
- W2781538045 hasConceptScore W2781538045C121955636 @default.
- W2781538045 hasConceptScore W2781538045C144133560 @default.
- W2781538045 hasConceptScore W2781538045C185592680 @default.
- W2781538045 hasConceptScore W2781538045C198531522 @default.
- W2781538045 hasConceptScore W2781538045C2780148112 @default.
- W2781538045 hasConceptScore W2781538045C2781009383 @default.
- W2781538045 hasConceptScore W2781538045C2781426361 @default.
- W2781538045 hasConceptScore W2781538045C41008148 @default.
- W2781538045 hasConceptScore W2781538045C43617362 @default.
- W2781538045 hasConceptScore W2781538045C4577558 @default.
- W2781538045 hasFunder F4320321348 @default.
- W2781538045 hasFunder F4320321681 @default.
- W2781538045 hasFunder F4320335199 @default.
- W2781538045 hasIssue "4" @default.
- W2781538045 hasLocation W27815380451 @default.
- W2781538045 hasOpenAccess W2781538045 @default.
- W2781538045 hasPrimaryLocation W27815380451 @default.
- W2781538045 hasRelatedWork W1937783556 @default.
- W2781538045 hasRelatedWork W1961177322 @default.
- W2781538045 hasRelatedWork W2040125617 @default.
- W2781538045 hasRelatedWork W2495651522 @default.
- W2781538045 hasRelatedWork W2576150530 @default.
- W2781538045 hasRelatedWork W2613256765 @default.
- W2781538045 hasRelatedWork W3123163885 @default.
- W2781538045 hasRelatedWork W3158727669 @default.
- W2781538045 hasRelatedWork W4200587371 @default.
- W2781538045 hasRelatedWork W4210379776 @default.
- W2781538045 hasVolume "28" @default.
- W2781538045 isParatext "false" @default.
- W2781538045 isRetracted "false" @default.
- W2781538045 magId "2781538045" @default.
- W2781538045 workType "article" @default.