The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

By Scott B. Jackson, Xiaotao (Kelvin) Liu. 2010

163 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4d620c42303ba89c954568a2d54e88c9b5ea84b1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Araceli Mora
2. Martin Walker
3. Riccardo Cimini
4. K. Hussainey

In Finance

1. Araceli Mora
2. Martin Walker
3. Riccardo Cimini
4. K. Hussainey

In Strategy and Management

1. Araceli Mora
2. Martin Walker
3. Riccardo Cimini

Citations in the corpus

• Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “8 Jackson and Liu (2010) study the interrelationship between conservatism and earnings management by examining the allowance for uncollectible accounts and its income statement counterpart, bad debt expense.”
• Conditional conservatism and the limits to earnings management (2020, unknown): “To highlight the differences between both types of conservatism, we can use the case detailed by Jackson and Liu (2010) as an example.”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Jackson and Liu (2010) find a positive relation between unconditional conservatism and earnings management for the case of bad debt expenses.”
• GDP management to meet or beat growth targets (2018, unknown): “Subsequent studies find that discontinuity in earnings distribution can be attributed to unusual accounting treatments in accounts that are likely related to earnings management, such as bad debt allowance, discontinued operations, loan loss provisions, marketing and advertising expenses, restructur”
• How has the financial crisis affected earnings management? A European study (2015, background): “1About depreciation estimates and bad debt provisions: Jackson and Liu (2010), McNichols and Wilson (1988) and Teoh et al. (1998); about pension costs under the SFAS 87: Ali and Kumar (1993); about loan loss provisions of firms that belong to the financial sector: Beatty et al. (1995), Beaver et…”