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JOURNAL OF ACCOUNTING AND FINANCE
Customer Bargaining Power and Accrual-Based Earnings Management
Author(s): Tanweer Hasan, Kevin Berry, Stacy Boyer-Davis
Citation: Tanweer Hasan, Kevin Berry, Stacy Boyer-Davis, (2021) "Customer Bargaining Power and Accrual-Based Earnings Management," Journal of Accounting and Finance, Vol. 21, Iss. 4, pp. 82-95
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The present study provides a comprehensive analysis of the relationship between customer bargaining power and accrual-based earnings management using a sample of United States (U.S.) firms, with 16,084 firm-year observations, over the period 2000-2016. The absolute value of residuals from the modified-Jones model as described in Dechow et al. (1995) and the Kothari et al. (2005) models, respectively, were used as the proxy variable for the quality of accruals of a company. Results from the multivariate analysis, after controlling for firm-specific and market-specific variables, indicated that firms with high customer bargaining seem to engage more in opportunistic accrual management activities.
