An examination of SEC revenue recognition comments and IPO earnings management

Michael Schuldt; Jose Vega

doi:10.1108/ARJ-11-2015-0135

An examination of SEC revenue recognition comments and IPO earnings management

Michael Schuldt, Jose Vega

Gerald W. Schlief School of Accountancy

Producción científica: Article › revisión exhaustiva

Idioma original	English
Páginas (desde-hasta)	371-387
Número de páginas	17
Publicación	Accounting Research Journal
Volumen	31
N.º	3
DOI	https://doi.org/10.1108/ARJ-11-2015-0135
Estado	Published - sept 3 2018

ASJC Scopus Subject Areas

Accounting
Finance

Acceder al documento

10.1108/ARJ-11-2015-0135

Otros archivos y enlaces

Citar esto

@article{0539c3580e7b4b30a59cf523296c6014,

title = "An examination of SEC revenue recognition comments and IPO earnings management",

keywords = "Comment letters, Discretionary revenues, Earnings management, Revenue recognition, Securities and Exchange Commission",

author = "Michael Schuldt and Jose Vega",

note = "Publisher Copyright: {\textcopyright} 2018, Emerald Publishing Limited.",

year = "2018",

month = sep,

day = "3",

doi = "10.1108/ARJ-11-2015-0135",

language = "English",

volume = "31",

pages = "371--387",

number = "3",

}

TY - JOUR

T1 - An examination of SEC revenue recognition comments and IPO earnings management

AU - Schuldt, Michael

AU - Vega, Jose

PY - 2018/9/3

Y1 - 2018/9/3

KW - Comment letters

KW - Discretionary revenues

KW - Earnings management

KW - Revenue recognition

KW - Securities and Exchange Commission

UR - http://www.scopus.com/inward/record.url?scp=85054507328&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85054507328&partnerID=8YFLogxK

U2 - 10.1108/ARJ-11-2015-0135

DO - 10.1108/ARJ-11-2015-0135

M3 - Article

AN - SCOPUS:85054507328

SN - 1030-9616

VL - 31

SP - 371

EP - 387

JO - Accounting Research Journal

JF - Accounting Research Journal

IS - 3

ER -