What question did this study set out to answer?

The study investigates how companies choose their transition methods and timing when adopting SFAS 96 concerning income taxes, focusing on earnings management.

June 15, 2026Accounting Horizons

Evidence of Earnings Management by the Early Adopters of SFAS 96.

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Authors

MGMahendra R. GujarathiBentley University RHRobert E. HoskinUniversity of Manchester

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Implication

Examines how transition methods influence earnings management motivations during SFAS 96 adoption.

Key Points

The study investigates how companies choose their transition methods and timing when adopting SFAS 96 concerning income taxes, focusing on earnings management.
Analyzed management's choices regarding transition methods and timing for SFAS 96 adoption.
Assessed motivations linked to earnings management during the transition.
Early adopters demonstrated a significant inclination to manage earnings through chosen transition methods.
Findings reveal a pattern of timing and methods that favor earnings management strategies.

Cite This Study

Gujarathi et al. (1992) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec490828819 https://doi.org/10.2308/ah-9604083367

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Evidence of Earnings Management by the Early Adopters of SFAS 96.

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Key Points

Cite This Study

Evidence of Earnings Management by the Early Adopters of SFAS 96.

Discussion

Member takes

Implication

Key Points

Cite This Study

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