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Full-Text Articles in Accounting
Earnings Management Strategy Of Pension Plan Changing Firms, Wei Chen
Earnings Management Strategy Of Pension Plan Changing Firms, Wei Chen
Accounting Dissertations
This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response to the changes in funding status and pension income through the manipulation of pension assumptions before and after pension freezing. These results suggest that earnings management through pension assumptions affects the normal operations of the firm through real activities during the defined benefit plan pension freezing. I also provide evidence that pension termination firms exhibit a lower level of discretionary accruals after the termination, suggesting the downsizing of a …
The Timing Of Insider Trading And Management Forecast Credibility, Xiaozhe Gu
The Timing Of Insider Trading And Management Forecast Credibility, Xiaozhe Gu
Accounting Dissertations
In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to maximize trading profits. Instead, they issue more accurate and conservative management earnings forecasts before insider sales. I then document that insider sales after forecasts have signaling content. Specifically, firms where a higher fraction of insider sales occurs shortly after the forecast enjoy higher forecast credibility in the future. This effect is more pronounced when firms are difficult to value and less pronounced when firms show traces of …
Core Concepts In Management Accounting, Alan J. Richardson
Core Concepts In Management Accounting, Alan J. Richardson
Odette School of Business Publications
This is a hyperlinked text designed for introductory or advanced students. It can also be used by design consultants to guide the development of a management accounting system based on a set of diagnostic questions. The text covers product costing, performance evaluation, and strategic accounting. Depending on your level of current knowledge, some sections of the text that are not relevant to you will be hidden. Design consultants will have access to all aspects of the text. You can pre-specify your level of expertise, or the text will record your progress and open new material as your skill grows. The …