000			02105nab a2200241 a 4500
999			_c199733 _d199733
003			OSt
005			20200226102101.0
008			200206s2015 xxu|||||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aEvans, Mark E. _9179060
245	1	0	_aReporting regulatory environments and earnings management _bU.S. and non-U.S. firms using U.s. GAAP or IFRS _cMark E. Evans, Richard W. Houston, Michael F. Peters & Jamie H. Pratt
300			_aPáginas 1969 a la 1994
520	3		_aBased on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S. versus non-U.S.) affect earnings management (real versus accrual). U.S. firms using U.S. GAAP rely more heavily on real methods than non-U.S. firms that use either IFRS or U.S. GAAP and U.S. firms using IFRS. U.S. firms using U.S. GAAP operate in an environment that encourages real over accruals methods; specifically, U.S. GAAP facilitates detection of earnings management, and enforcement is more effective in the U.S. Further, the likelihood and amount of earnings management do not differ across conditions, suggesting that firms using less accruals earnings management tend to fully compensate by increasing real methods. So stronger reporting environments do not necessarily reduce total earnings management, but instead encourage substitution of real for accruals methods.
650	1	4	_991036 _aContabilidad _xLegislación _zEstados Unidos _vPublicaciones seriadas
650	2	4	_9176727 _aGanancias _vPublicaciones seriadas
690			_aGenerally Accepted Accounting Principles (GAAP) _9176344
690			_aInternational Financial Reporting Standard (IFRS) _9177076
700	1		_aHouston, Richard W. _9176456
700	1		_aPeters, Michael F. _9179061
700	1		_aPratt, Jamie H. _9179062
773	0		_082265 _9369792 _aThe accounting review 2015 V.90 No. 5 (Sep) _o0000002029959 _x0001-4826 (papel) _h26 páginas _nIncluye tablas, referencias bibliográficas y apéndices
942			_2ddc _cART