Philip Keunho Chung

Christopher Newport University

United States

  • Christopher Newport University

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Do Firms Time Changes in Accounting Estimates to Manage Earnings?

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Do Firms Time Changes in Accounting Estimates to Manage Earnings?

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 28 Sep 2021 Last Revised: 03 Nov 2021
Philip Keunho Chung, Marshall A. Geiger, Daniel Gyung H. Paik and Collin Rabe
Christopher Newport University, University of Richmond, University of Richmond - Accounting and University of Richmond
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Change in accounting estimate (CAE), earnings management, earnings benchmarks, discretionary financial reporting

Do Firms Time Changes in Accounting Estimates to Manage Earnings?

Contemporary Accounting Research, Forthcoming
Posted: 07 Dec 2021
Philip Keunho Chung, Marshall A. Geiger, Daniel Gyung H. Paik and Collin Rabe
Christopher Newport University, University of Richmond, University of Richmond - Accounting and University of Richmond

Abstract:

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change in accounting estimate (CAE), earnings management, earnings benchmarks, discretionary financial reporting