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Accounting Conservatism Or Earnings Management: A Study Of The Allowance For Doubtful Accounts, Timothy G. Bryan
Accounting Conservatism Or Earnings Management: A Study Of The Allowance For Doubtful Accounts, Timothy G. Bryan
Faculty Submissions
This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ideal target for the study because the industry typically has large balances in accounts receivable and …
Unfaithful Representation: Understating Accounts Receivable In The Name Of Conservatism, Timothy G. Bryan
Unfaithful Representation: Understating Accounts Receivable In The Name Of Conservatism, Timothy G. Bryan
Faculty Submissions
This research empirically examines the relationship between conservatism in accounting and the allowance for doubtful accounts. A sample of companies’ financial data related to the allowance for doubtful accounts and bad debt expense in the chemical and allied products manufacturers industry, SIC 28, for the period from 2005 through 2017 was obtained. The results of analysis of this data indicate that the allowance for doubtful accounts is overstated in these firms and has become more overstated since 2004. This research is important as few have researched the allowance for doubtful accounts, and that research has not considered the allowance for …
Incorporating Experiential Learning Into The Accounting Curriculum: Best Practices And Lessons Learned From A Recently Implemented Curriculum, Timothy G. Bryan
Incorporating Experiential Learning Into The Accounting Curriculum: Best Practices And Lessons Learned From A Recently Implemented Curriculum, Timothy G. Bryan
Faculty Submissions
This paper offers best practices for implementing an experiential learning component into an accounting curriculum in order to provide multiple experiential learning opportunities that are “for credit.” Sometimes employers may not be able to provide internship opportunities to students, or students may not be able to dedicate the required amount of time to obtain an internship in accounting. Recognizing this reality, we recommend implementing an on-campus alternative that would provide students the experiential learning opportunity they need through the Volunteer Income Tax Assistance Program (VITA) for course credit. For students transitioning into the job market, this experiential learning opportunity provides …