Corpus ID: 3528400

Rules-based and principles-based accounting standards and earnings management

@inproceedings{Beest2011RulesbasedAP,
  title={Rules-based and principles-based accounting standards and earnings management},
  author={F. V. Beest},
  year={2011}
}

F. V. Beest

Published 2011

Economics, Physics

We examine the effects that discretionary room in accounting standards has on both the level and nature of earnings management decisions. [...] Key Method Manipulations of IAS 32 and 36 are used to represent the rulesbased and the principles-based setting, and different analysts’ expectations act as incentives, creating a 2x2 between-subjects design. In the rules-based setting managers more often sell short-term financial assets, whereas in the principles-based setting managers are more prone to taking…Expand Abstract

ru.nl

Save to Library

Create Alert

Cite

Launch Research Feed