Earnings management and deregulation: The case of motor carriers |
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Authors: | Seong Y. Cho Kevin D. Sachs |
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Affiliation: | 1. Oakland University, Department of Accounting and Finance, School of Business Administration, Rochester, MI 48309-4401, United States;2. City University of New York, Baruch College, Zicklin School of Accountancy, United States |
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Abstract: | This study investigates the discretionary accounting choices of federally-regulated interstate motor carriers during the period in the late 1970s when the U.S. government successfully deregulated the industry. We predict that motor carriers were likely to use income-decreasing earnings management to lessen the public perception of excessive industry profits and thus to avoid deregulation that during this period of heightened political cost. |
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