Search Results - subject:"ASC606"

Variable considerations in ASC 606, earnings management and business continuity during crisis

Yassin, Mohammed M.; Al-Sraheen, Dea'a Al-Deen; Al … - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-17

The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, "Revenue from … revenues to manipulate earnings. During COVID-19, variable considerations in ASC 606 were used to manage earnings as a tool to … considerations in ASC 606 on the continuity of the firm. An online questionnaire was sent to financial reporting preparers in US …

Persistent link: https://www.econbiz.de/10014501160

The information content of earnings : the effects of a change in accounting approach

Cabán, David - 2025

Persistent link: https://www.econbiz.de/10015371389

The effect of ASC 606 adoption on value relevance of revenues : early evidence

Badger, Amanda; Li, Siqi; Park, Hyungshin; Park, Sang Hyun - In: Advances in accounting : a research annual 68 (2025), pp. 1-13

Persistent link: https://www.econbiz.de/10015435882

Mechanisms of revenue manipulation under ASC 606

Hubbard, Benjamin Jerome - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 305-326

Persistent link: https://www.econbiz.de/10015152893

Principles versus rules based standards : differential impact on accounting quality and relevance

Cabán, David - In: The journal of corporate accounting & finance 35 (2024) 4, pp. 174-191

Persistent link: https://www.econbiz.de/10015152925

When are concurrent quarterly reports useful for investors? : evidence from ASC 606

Glaze, Jesse L.; Skinner, A. Nicole; Stephan, Andrew - In: Review of accounting studies 29 (2024) 2, pp. 1360-1406

Persistent link: https://www.econbiz.de/10015133614

The decision-usefulness of ASC 606 revenue disaggregation

Hinson, Lisa A.; Pündrich, Gabriel Pereira; Zakota, Mark - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 225-258

Persistent link: https://www.econbiz.de/10014536456

Hasten Industries, Inc. : timing of revenue recognition (ASC 606)

Churyk, Natalie T.; Reinstein, Alan; Gross, Guy M.; … - In: Issues in accounting education 39 (2024) 3, pp. 121-132

Persistent link: https://www.econbiz.de/10015046115

The ASC 606 standard, revenue informativeness, and analysts forecast quality

Hao, Jie; Pham Tuan Viet - In: Accounting and finance 63 (2023) 2, pp. 2621-2652

Persistent link: https://www.econbiz.de/10014302121

Revenue recognition and sales return issues at medicis corporation

Gross, Andrew; Hemker, Jeffrey; Hoelscher, Jamie L.; … - In: Issues in accounting education 37 (2022) 4, pp. 81-95

Persistent link: https://www.econbiz.de/10013531941