سال انتشار:
2021
عنوان انگلیسی مقاله:
Accounting for inventory costs and real earnings management behavior
ترجمه فارسی عنوان مقاله:
حسابداری هزینه های موجودی و رفتار مدیریت درآمد واقعی
منبع:
ScienceDirect- Elsevier- Advances in Accounting, 53 (2021) 100530: doi:10:1016/j:adiac:2021:100530
نویسنده:
Fernando Caio Galdi
چکیده انگلیسی:
Prior research finds that managers engage in inventory overproduction to inflate current earnings despite the fact that overproduction is associated with significant economic costs. Additionally, Statement
of Financial Accounting Standards No. 151 (SFAS 151) limited the fixed costs that can be capitalized to
inventory in periods of low production, thereby introducing a penalty for underproduction by requiring
firms to expense unallocated overhead in the current period. Because periods of underproduction often
follow periods of overproduction, and because SFAS 151s emphasis on the subjective determination of
normal capacity can erroneously categorize overproducing firms as under producers in subsequent
years, we posit that SFAS 151 makes overproduction less desirable than before. Therefore, we posit
that managements propensity to use overproduction to meet earnings benchmarks should decrease
after the adoption of SFAS 151. Consistent with expectations, we find a lower propensity to use overproduction to meet benchmarks following SFAS 151. These results challenge the view that SFAS 151 inadvertently encouraged overproduction.
keywords: مدیریت درآمد واقعی | بیش از حد تولید موجودی | استانداردهای حسابداری | Real earnings management | Inventory overproduction | SFAS 151 | Accounting Standards
قیمت: رایگان
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