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：2
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This paper analyzes results on the effect of unbilled receivables on earnings management. Although unbilled receivables are accounts that essentially arise in order-based industries such as construction or shipbuilding, they are considered to be centerpieces requiring attention because they can be interpreted as a sign of accounting fraud. This study analyzes two relationships: unbilled receivables and earnings management and unbilled receivables with loss management and earnings management during the period from 2010 through 2016. The results reveal that while companies conduct earnings management using unbilled receivables, different patterns are demonstrated in cases where loss allowances are established even when there are unbilled receivables..
