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Strategic Revenue
Recognition
Aninditra Nurauf
Rainner Marcellino
Whanegi Skar Al Khalif
To examine whether managers use discretion in
Tujuan revenue recognition to avoid three earning
benchmarks :
Avoidance of losses
Avoidance of earning decrease
Negative earnings surprise
Sebelum SOX
Manajemen memiliki preferensi untuk
memilih deferred revenue -> least real cost
Setelah SOX
Manajemen tidak peduli tentang real costs
imposed on shareholders
Deferred revenue dan gross account receivable
untuk mempercepat revenue recognition ketika
pre-managed earnings have not met the analyst
Conclusion benchmark yet.
Deferred revenue -> before SOX -> least real
and cost.
Implication
s Joint project between IASB and FASB -> asset
and liability model for recognizing revenue ->
replace current earning process model
managerial estimation error.
Current earning process model: estimates have to be
made by managers as to when revenue has been
recognized and changes in assets and liabilities are
residuals of this revenue.
Asset and liability model: recognizes revenue based on