期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：1
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Unbilled receivables necessarily arising from contracts that take a relatively long time to complete may be related to earnings management. This study investigates whether magnitude of unbilled receivables varies depending on the circumstances of the firm. This study analyzes the relationship between unbilled receivables and the type of earnings management based on the signs of both nondiscretionary earnings and discretionary accruals, during the period from 2010 through 2016. The results indicate that the relationship with unbilled receivables differs based on the type of earnings management. Unbilled receivables were found to be actively used in upward earnings management or big bath accounting..
关键词：Unbilled Receivables;Type of Earnings Management;Upward Earnings Management;Big Bath
