notice: price is not negotiable, once you accept my question i


Question Description:

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notice: price is not negotiable, once you accept my question i won’t change my price. level: masters in accounting. course : research in accounting. my question: i need to do a research proposal of 5 pages about research area: earnings quality research topic: earnings quality and its effects on the decision making usefulness. reason of choosing this topic: i want to study the relationship of the quality of earnings and its effect on the decision making, also I would like to investigate further in the process of measuring earnings quality, and study whither the use of earnings management techniques and mechanisms effect the quality of earnings. my paper should includes the following (highlight each elements on this paper ) :- 1- abstract and introduction.(please highlight previous studies “going to attach 2 previous studies please add more”). 2- motivation. 3-litruture review. 4-hypothesis. 5-methodology (include sample i am willing to collect (including country and years), and model used). 5-conclusion that includes (limitations for example and future prospects and implications). please read my question well. i expect a good quality paper. i don’t care about quantity (5 pages is enough). if your work exceeded my exceptions in terms of quality i would tip you generously, thanks. 37 pages 4_20140516103933_5.pdf Journal of Accounting Research Vol. 29 No. 2 Autumn 1991 Printed in U.S.A. Earnings Management During Import Relief Investigations JENNIFER J. JONES* 1. Introduction This study tests whether firms that would benefit from import relief (e.g., tariff increases and quota reductions) attempt to decrease earnings through earnings management during import relief investigations by the United States International Trade Commission (ITC). The import relief determination made by the ITC is based on several factors that are specified in the federal trade acts, including the profitability of the industry. Explicit use of accounting numbers in import relief regulation provides incentives for managers to manage earnings in order to increase the likelihood of obtaining import relief and/or increase the amount of relief granted. While studies of earnings management typically examine situations in which all contracting parties have incentives to "perfectly" monitor (adjust) accounting numbers for such manipulation, import relief investigations provide a specific motive for earnings management that is not * University of Chicago. I am especially indebted to my dissertation committee, John Bound, Michael Bradley (cochairman), Michael Maher (cochairman), and Thomas Stober for their assistance and to others who have provided helpful comments, notably an anonymous referee, Victor Bernard, Dean Crawford, Linda DeAngelo, Bruce Ikawa, William Kinney, Richard Leftwich, ftobert Lipe, Peter Wilson, David Wright, and workshop participants at Carnegie-Mellon University, Northwestern University, Ohio State University, University of Arizona, University of Chicago, University of Iowa, University of North Carolina, University of Rochester, Washington University, and Wharton School. I am also indebted to Ricbard Laulor from the United States International Trade Commission (ITC) for his help in obtaining information about the import relief investigation process at the ITC. This paper has been funded by the Institute of Professional Accounting at the University of Chicago and dissertation fellowships from the Arthur Andersen & Co. Foundation and the University of Michigan Dykstra Fund. 193 Copyright <P), Journal of Accounting Research 1991 194 JOURNAL OF ACCOUNTING RESEARCH, AUTUMN 1991 provided in other earnings management studies. Import relief is a wealth transfer from a group of diffuse losers {consumers) to a group of concentrated winners (all other contracting parties of domestic producers receiving import relief).^ I argue that consumers do not monitor earnings management as effectively as losers

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