کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9553334 | 1375302 | 2005 | 27 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1 Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1](/preview/png/9553334.png)
چکیده انگلیسی
I examine how revenue recognition timing affects attributes of reported revenue, using a sample of software firms that adopted Statement of Position 91-1 in the early 1990s. I find early recognition yields more timely revenue information, as evidenced by higher contemporaneous correlation with information impounded in stock returns. However, such early recognition diminishes the extent to which accounts receivable accruals map into future cash flow realizations and lowers the time-series predictability of reported revenue. Overall, the results suggest early revenue recognition makes reported revenue more timely and more relevant, but at the cost of lower reliability and lower time-series predictability.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 39, Issue 3, September 2005, Pages 535-561
Journal: Journal of Accounting and Economics - Volume 39, Issue 3, September 2005, Pages 535-561
نویسندگان
Yuan Zhang,