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The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation

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  • MAHENDRA GUPTA
  • MIKHAIL PEVZNER
  • CHANDRA SEETHAMRAJU

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  • Mahendra Gupta & Mikhail Pevzner & Chandra Seethamraju, 2010. "The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 27(3), pages 889-922, September.
    • Handle: RePEc:wly:coacre:v:27:y:2010:i:3:p:889-922
    DOI: 10.1111/j.1911-3846.2010.01030.x
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    Cited by:

    1. Ranjani Krishnan, 2019. "Discussion of “Information Asymmetries about Measurement Quality”," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 72-81, March.
    2. Tsung-Kang Chen & Yijie Tseng & Yu-Ting Hsieh, 2015. "Real Earnings Management Uncertainty and Corporate Credit Risk," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 413-440, September.
    3. Fernando Comiran & Subprasiri Siriviriyakul, 2023. "Detecting overproduction: Evidence from inventory write‐down," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3351-3386, September.
    4. Hwa Deuk Yi & Sambock Park & Jonghyun Kim, 2019. "The Effects of Business Strategy and Inventory on the Relationship between Sales Manipulation and Future Profitability," Sustainability, MDPI, vol. 11(8), pages 1-18, April.
    5. Galdi, Fernando Caio & Johnson, E. Scott, 2021. "Accounting for inventory costs and real earnings management behavior," Advances in accounting, Elsevier, vol. 53(C).
    6. Lin, Fengyi & Lin, Sheng-Wei & Fang, Wen-Chang, 2020. "How CEO narcissism affects earnings management behaviors," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
    7. Li, Chihua & Tseng, Yijie & Chen, Tsung-Kang, 2016. "Top management team expertise and corporate real earnings management activities," Advances in accounting, Elsevier, vol. 34(C), pages 117-132.

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