Evidence of Earnings Management from the Provision for Bad Debts
Abstract
Maureen McNichols, G. Peter Wilson, Evidence of Earnings Management from the Provision for Bad Debts, Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 1-31
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Each is checked against this paper’s own text: does it say what the citing paper says it does?
Bad debt allowance is manipulated up or down to meet earnings expectations.
“Consistent with expectations, they found bad debt allowance is manipulated up or down to meet earnings expectations.”
From A Neural Network Approach to Estimating the Allowance for Bad Debt (2011) · cites this paper as McNichols and Wilson (1988)
Cited by
Sorted by citations
A Neural Network Approach to Estimating the Allowance for Bad Debt
Joyner, D. (2011) · VCU Libraries · doi:10.25772/h720-xy24 · Cited by 2 · see citing works
- Authors
- McNichols, M., & Wilson, G. P.
- ORCID
- McNichols, Maureen
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1988
- Volume
- 26
- Pages
- 1
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2013427125
- Cited by
- 919
- References
- 0
- Citations by year
- 2026: 7 · 2025: 18 · 2024: 19 · 2023: 19 · 2022: 24 · 2021: 25 · 2020: 31 · 2019: 32 · 2018: 29 · 2017: 42 · 2016: 43 · 2015: 22 · 2014: 40 · 2013: 45 · 2012: 44
- FWCI
- 16.59
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Journal of Accounting Research (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Keywords
- earnings management, bad debt provision, allowance for doubtful accounts, accruals, managerial incentives, bad debt expense
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