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
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1
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
نویسندگان
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