Studi ini menguji apakah perusahaan

Studi ini menguji apakah perusahaan yang akan mendapat manfaat dari impor relief
(misalnya, kenaikan tarif dan pengurangan kuota) sebagai upaya untuk mengurangi laba
melalui manajemen laba selama investigasi impor relief oleh Amerika Serikat International Trade Commission (ITC). Impor relief yang dibuat oleh ITC didasarkan pada beberapa faktor yang ditentukan dalam tindakan perdagangan federal, termasuk profitabilitas industri. Penggunaan angka akuntansi dalam peraturan impor legal memberikan insentif bagi manajer untuk mengelola pendapatan dalam meningkatkan kemungkinan dalam mendapatkan impor relief dan meningkatkan jumlah relief yang diberikan. Penelitian ini mendokumentasikan penggunaan angka akuntansi dalam pemerintah federal program pemerintah sebagai dasar untuk transfer kekayaan (yaitu, impor relief). Perkiraan komponen discretionary acruals keseluruhan akan digunakan sebagai ukuran manajemen laba daripada komponen diskresioner dari akrual tunggal. analisis cross-sectional untuk menguji apakah perkiraan discretionary acruals (yaitu, residu dari model perkiraan ekspektasi) cenderung menurunkan pendapatan selama periode investigasi impor relief. Metodologi yang dikembangkan di studi ini memperluas metodologi yang digunakan dalam penelitian manajemen laba lainnya, khususnya, model time-series dikembangkan untuk
memperkirakan total non-discretionary acruals dan tes pendapatan cross-sectional.

Résultats (Anglais) 1:

This study tested whether the companies that would benefit from the import relief(for example, a rate increase and reduction of the quota) as an attempt to reduce the profitthrough the management of profit during the import relief investigation by United States International Trade Commission (ITC). Import relief made by the ITC is based on several factors specified in federal trade actions, including the profitability of the industry. The use of numbers the accounting regulations of legal imports provide incentives for managers to manage income in increasing the chances in getting the import relief and increasing the amount of relief that is granted. This research documented the use of accounting numbers in federal government programs as the basis for wealth transfer (i.e., import relief). Estimates of the components of the discretionary acruals the overall is to be used as a measure of profit management rather than single diskresioner components of accruals. the cross-sectional analysis to test whether the estimated discretionary acruals (i.e., residuals of the model estimates expectations) tend to lose income during the period of investigation, import relief. The methodology developed in this study extend the methodology used in the research of other spiders, especially management, time-series models developed forestimate the total of non-discretionary income test and acruals cross-sectional.

Résultats (Anglais) 2:

This study examines whether the company would benefit from the import relief
(for example, the rate increase and reduction of quotas) as an attempt to reduce earnings
through earnings management for import relief investigations by the United States International Trade Commission (ITC). Import relief made by the ITC was based on several factors specified in federal trade action, including the industry's profitability. The use of accounting figures in the legal import regulations provide an incentive for managers to manage earnings in increasing the likelihood in obtaining import relief and increasing the amount of relief provided. This study documented the use of accounting numbers in federal government programs as a basis for the transfer of wealth (ie, import relief). Estimated overall acruals discretionary component will be used as a measure of earnings management rather than discretionary component of accruals single. cross-sectional analysis to examine whether the estimated discretionary acruals (ie, the residue of the model estimates expected) tends to lower revenue during the investigation period of import relief. The methodology developed in this study expands the methodology used in the study of other earnings management, in particular, the time-series models were developed to
estimate the total non-discretionary acruals and cross-sectional income test.