代写论文:收费技术

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05/11/2017

代写论文:收费技术

不固定的,而且很大程度上取决于公司的判断。这为操作提供了很大的可能性,因为公司可以根据需要向他们申报费用。费用的分配将以减少营运开支为目的。“大浴缸”或一次性收费是另一种操纵手法。对分析师来说,这是一种不评估公司费用一次性费用的做法,而这已经被公司作为管理和操纵其收益的一种方式(Lim&Matolcsy,1999)。一次性或非经常性的费用不会再发生,因此分析师可能会在考虑营业收入时忽略这些费用。公司可能会这样一次性收取费用,以便在习惯性地沉溺于收益操纵后,支付费用。当他们面临持续盈利增长的问题时,他们会在一些曾经的事件上造成一种费用过载。那些与事件没有关联的支付仍然会被计入那个事件。这种一次性的充电技术与饼干罐技术相连接。公司可能会使用一次性的收费技术来创建饼干式的储备,以后可以使用。艾略特和汉娜(1996)进行了一项关于一次性电荷技术的研究,他们发现这项技术在1975-1994年间更受欢迎。其中最大的一次是在支出中占21%左右。

代写论文:收费技术

The capitalization process is yet another technique of earnings management. This technique is applied in the case of internal software development scenarios. Amortization of the value of such software’s over time is usually not fixed and will largely depend on the judgement of the company. This offers much potential for manipulation as the company can declare expenses on them as they require. The allocation of expenses will aim at reducing operating expenses. The “big bath” or one-time charges are yet another technique in manipulation. It has been a practice for analysts to not evaluate one-time charges incurred in the company expenses and this has been taken up by firms as a way to manage and manipulate their earnings (Lim & Matolcsy, 1999). One-time or non-recurring charges do not happen again and hence analysts might overlook these charges in considering the operating income. Companies might then such a onetime charge in order to offload the expenses that incur after habitually indulging in earnings manipulation. When they face problems in sustaining earnings growth, they create an expense overload on some onetime event. Those payoffs that are not connected with the event will still get charged to that event. This onetime charge technique connects with the cookie-jar technique. Firms might use the onetime charge technique to create cookie-jar style reserves that they can use later. Elliot & Hanna (1996) conducted a study on the onetime charge technique and they found that this technique was more popular in the time period of 1975-1994. The largest one time writes off was around 21 percent in expenses.

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