- Teks
- Sejarah
Roychowdhury (2006) finds that mana
Roychowdhury (2006) finds that managers manipulate real activities to avoid
reporting annual losses. Using zero earnings as the threshold and a large sample of
annual data over that include 36 industries and 4,252 individual firms over the
1987-2001 period, he documents evidence that firms try to avoid reporting losses in
three ways, namely, by:
(1) offering price discounts or more lenient credit terms to temporarily increase
sales;
(2) reducing discretionary expenses (such as R&D, advertising, and maintenance)
aggressively to improve reported margins; and
(3) overproducing to lower cost of goods sold (by allocating more overhead to
inventory and less to cost of goods sold and thus resulting in lower cost of
goods sold) and increase operating margins.
reporting annual losses. Using zero earnings as the threshold and a large sample of
annual data over that include 36 industries and 4,252 individual firms over the
1987-2001 period, he documents evidence that firms try to avoid reporting losses in
three ways, namely, by:
(1) offering price discounts or more lenient credit terms to temporarily increase
sales;
(2) reducing discretionary expenses (such as R&D, advertising, and maintenance)
aggressively to improve reported margins; and
(3) overproducing to lower cost of goods sold (by allocating more overhead to
inventory and less to cost of goods sold and thus resulting in lower cost of
goods sold) and increase operating margins.
0/5000
Roychowdhury (2006) menemukan bahwa manajer memanipulasi nyata kegiatan untuk menghindarimelaporkan kerugian tahunan. Menggunakan penghasilan nol sebagai ambang batas dan sampel besartahunan data melalui yang memiliki 36 industri dan 4,252 masing-masing perusahaanperiode 1987-2001, ia mendokumentasikan bukti bahwa perusahaan mencoba untuk menghindari pelaporan kerugian dalamtiga cara, yaitu, oleh:(1) menawarkan harga diskon atau persyaratan kredit lebih lunak sementara meningkatkanpenjualan;(2) mengurangi pengeluaran discretionary (seperti R & D, iklan, dan pemeliharaan)agresif untuk meningkatkan dilaporkan margin; dan(3) overproducing untuk menurunkan biaya barang yang dijual (dengan mengalokasikan lebih banyak overhead untukpersediaan dan kurang untuk biaya barang-barang yang dijual dan dengan demikian mengakibatkan biaya lebih rendahbarang-barang yang dijual) peningkatan operasional dan margin.
Sedang diterjemahkan, harap tunggu..
Roychowdhury (2006) finds that managers manipulate real activities to avoid
reporting annual losses. Using zero earnings as the threshold and a large sample of
annual data over that include 36 industries and 4,252 individual firms over the
1987-2001 period, he documents evidence that firms try to avoid reporting losses in
three ways, namely, by:
(1) offering price discounts or more lenient credit terms to temporarily increase
sales;
(2) reducing discretionary expenses (such as R&D, advertising, and maintenance)
aggressively to improve reported margins; and
(3) overproducing to lower cost of goods sold (by allocating more overhead to
inventory and less to cost of goods sold and thus resulting in lower cost of
goods sold) and increase operating margins.
reporting annual losses. Using zero earnings as the threshold and a large sample of
annual data over that include 36 industries and 4,252 individual firms over the
1987-2001 period, he documents evidence that firms try to avoid reporting losses in
three ways, namely, by:
(1) offering price discounts or more lenient credit terms to temporarily increase
sales;
(2) reducing discretionary expenses (such as R&D, advertising, and maintenance)
aggressively to improve reported margins; and
(3) overproducing to lower cost of goods sold (by allocating more overhead to
inventory and less to cost of goods sold and thus resulting in lower cost of
goods sold) and increase operating margins.
Sedang diterjemahkan, harap tunggu..
Bahasa lainnya
Dukungan alat penerjemahan: Afrikans, Albania, Amhara, Arab, Armenia, Azerbaijan, Bahasa Indonesia, Basque, Belanda, Belarussia, Bengali, Bosnia, Bulgaria, Burma, Cebuano, Ceko, Chichewa, China, Cina Tradisional, Denmark, Deteksi bahasa, Esperanto, Estonia, Farsi, Finlandia, Frisia, Gaelig, Gaelik Skotlandia, Galisia, Georgia, Gujarati, Hausa, Hawaii, Hindi, Hmong, Ibrani, Igbo, Inggris, Islan, Italia, Jawa, Jepang, Jerman, Kannada, Katala, Kazak, Khmer, Kinyarwanda, Kirghiz, Klingon, Korea, Korsika, Kreol Haiti, Kroat, Kurdi, Laos, Latin, Latvia, Lituania, Luksemburg, Magyar, Makedonia, Malagasi, Malayalam, Malta, Maori, Marathi, Melayu, Mongol, Nepal, Norsk, Odia (Oriya), Pashto, Polandia, Portugis, Prancis, Punjabi, Rumania, Rusia, Samoa, Serb, Sesotho, Shona, Sindhi, Sinhala, Slovakia, Slovenia, Somali, Spanyol, Sunda, Swahili, Swensk, Tagalog, Tajik, Tamil, Tatar, Telugu, Thai, Turki, Turkmen, Ukraina, Urdu, Uyghur, Uzbek, Vietnam, Wales, Xhosa, Yiddi, Yoruba, Yunani, Zulu, Bahasa terjemahan.
- Permainan petualangan
- Mister
- Jika kamu bener sayang sama akuBuktikan
- E AI QUE HORA É
- good
- Tidak
- pukul berapa sekarang di sau puolo?
- Manto wayang ne
- NÃO ENTENDI
- 哈哈哈 固定 拉回 不容
- Outlet
- Manto wayang ne
- Toko
- Aku selalu sayang kamu yang disana
- Butuh suasana baru
- Siapa nama kamu
- A GORA É 15;O7 HORAS
- thirteen thousand
- This charge is equally unfounded. Certai
- Atau
- This charge is equally unfounded. Certai
- Anita : Dad...i really need some fun aft
- Rina
- This charge is equally unfounded. Certai
