Accounting changes and earnings management: Evidence from the early adoption of SFAS No. 96 'Accounting for Income Taxes'
An empirical analysis of the characteristics of firms choosing early adoption of SFAS No. 96 was conducted. Positive accounting theory forms the basis for the analysis. Two analyses are presented. The first analysis compares characteristics of a sample of firms that adopted SFAS 96 with characteristics of a control sample of firms that did not adopt SFAS 96. The second analysis compares characteristics of firms adopting SFAS 96 in the first year possible with characteristics of firms adopting SFAS 96 in later years. The characteristics examined in the first analysis are firm size, leverage, and dividend payout. In addition to the characteristics examined in the first analysis, the second analysis examined two variables representing each firm's return on assets.
Authors: | Eakin, Cynthia Firey |
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Publisher: |
Florida State University Libraries |
Subject: | Business Administration | Accounting |
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