How Do Firms Use Discretion in Deferred Revenue?
I conduct an examination of the deferred revenue account. I provide descriptive evidence of deferred revenue both at an industry-level and a macro-level, and I examine whether managers use discretion in deferred revenue around earnings benchmarks. I develop a model to measure the normal change in sh...
Main Author: | Caylor, Marcus Lamar |
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Format: | Others |
Published: |
Digital Archive @ GSU
2006
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Subjects: | |
Online Access: | http://digitalarchive.gsu.edu/accountancy_diss/4 http://digitalarchive.gsu.edu/cgi/viewcontent.cgi?article=1003&context=accountancy_diss |
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