The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101

By J. Altamuro, Anne L. Beatty, Joseph P. Weber. 2005

171 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/57620c21e3e2ea2da6e7df8fde54a65a4c6b2b25

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In Accounting

1. Christopher S. Armstrong
2. Weili Ge
3. Catherine Schrand
4. Patricia M. Dechow
5. W. Guay
6. J. P. Boone
7. Inder K. Khurana
8. K. K. Raman

In Strategy and Management

1. Christopher S. Armstrong
2. Weili Ge
3. Catherine Schrand
4. J. P. Boone
5. Patricia M. Dechow
6. Joseph P. Weber
7. K. K. Raman
8. Inder K. Khurana

Citations in the corpus

• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “Altamuro, Beatty, and Weber (2005) investigate the effect of having bank debt on firms’ revenue - 140 ‐   recognition decisions.”
• Corporate investment and changes in GAAP (2016, unknown): “In fact, Altamuro et al. (2005) find that the associations between earnings and future cash flows and between unexpected earnings and earnings announcement period returns declined after the adoption of SAB 101, suggesting that there might have been a loss in earnings informativeness Reporting rule…”
• Why Have Measures of Earnings Quality Changed Over Time (2014, result): “4 For example, the cash received from revenue transactions is less affected by changes in revenue recognition standards than are reported revenues (Altamuro et al., 2005). properties of earnings by using more recent time-series data than do most prior studies.”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Loudder and Behn (1995) and Altamuro et al. (2005), however, suggest that earnings measured under the more “aggressive” policy, in the sense that earnings recognition is earlier rather than later or expense recognition is delayed, is associated with a higher market response.”
• The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior (2008, background): “For example, Altamuro et al. (2005) studied accelerated revenue recognition practices.”
• Audit Market Concentration and Auditor Tolerance for Earnings Management (2012, methodology): “3 We supplement this analysis by following Altamuro et al.’s (2005) approach of comparing the distributions of earnings surprises using the Burgstahler and Dichev (1997) method to determine whether the clients’ propensity to just beat (rather than just miss) the analysts’ consensus earnings forecast”
• Are Investors Confused by Restatements after Sarbanes-Oxley? (2011, background): “I exclude restatements due to adoption of SEC Staff Accounting Bulletin No. 101 because of controversy over whether the bulletin represented new GAAP or was simply a reiteration of existing GAAP (Altamuro, Beatty, and Weber 2005).”