Strategic Revenue Recognition to Achieve Earnings Benchmarks

By M. Caylor. 2010

126 citations recorded by the source corpus.

Subfields: Finance

View Paper: https://www.semanticscholar.org/paper/fe13bf4e46d0d5823ba72c130bd18930f0d3472a

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In Finance

1. Stephen R. Stubben
2. Nemit Shroff

Citations in the corpus

• Discretionary Revenues as a Measure of Earnings Management (2010, methodology): “7 The model used in Caylor (2009) is similar to my revenue model but does not split fourth-quarter revenues and includes the change in cash flows from the current to following year.”
• The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management (2010, unknown): “Caylor (2009) finds that firms manage”