Class 3 Readings spring 2012

Class 3 Readings spring 2012 - ACCT 555 Accounting Policy...

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ACCT 555 – Accounting Policy and Research Suggested Reading Emphasis for Class 3 Dechow and Skinner We won’t explicitly discuss this paper in class – it is more intended as “background reading”. So skim it, particularly, the sections on “What is Earnings Management” and on their “Implications and Conclusions” for academics and regulator/practitioners. Cohen, Darrough, Huang and Zach This paper WILL be presented in class, by Ben. I suggest that we focus on the first two sections – introduction and background, as well as the conclusions. Appendix A provides some nice examples, which may be useful to look at. Look at the results section, particularly the relevant tables (tables 4a, 5 and 8 are probably the most interesting) some, but mainly to be sure that you understand the papers’ conclusions. The paper shows that the relation between market values and warranty liabilities varies across different groups of firms, depending on the level of warranty coverage they provide. I’m wondering whether the way company manages the warranty liabilities also
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