Overhead Cost Allocation and Earnings Manipulation Between Quarters

Susan Wahab () and Karen Teitel ()
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Susan Wahab: Department of Accounting, University of Hartford
Karen Teitel: Department of Economics and Accounting, College of the Holy Cross

No 1811, Working Papers from College of the Holy Cross, Department of Economics

Abstract: Much as with annual earnings reports, the potential exists for management to manipulate quarterly earnings reports to improve certain metrics and increase bonuses and other rewards. This study examines the conditions in which applied overhead rates could be used to manipulate quarterly earnings reports and finds evidence that such manipulation could be occurring.

Keywords: Accounting; Earnings (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2018-12
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Published in Management Accounting Quarterly, Volume 19, Number 3, Spring 2018.

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Persistent link: https://EconPapers.repec.org/RePEc:hcx:wpaper:1811

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