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Overhead Cost Allocation and Earnings Manipulation Between Quarters

Author

Listed:
  • Susan Wahab

    (Department of Accounting, University of Hartford)

  • Karen Teitel

    (Department of Economics and Accounting, College of the Holy Cross
    Department of Accounting, University of Hartford)

Abstract

Much as with annual earnings reports, the potential exists for management to manipulate quarterly earnings reports to improve certain metrics and increase bonuses and other rewards. This study examines the conditions in which applied overhead rates could be used to manipulate quarterly earnings reports and finds evidence that such manipulation could be occurring.

Suggested Citation

  • Susan Wahab & Karen Teitel, 2018. "Overhead Cost Allocation and Earnings Manipulation Between Quarters," Working Papers 1811, College of the Holy Cross, Department of Economics.
    • Handle: RePEc:hcx:wpaper:1811
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    More about this item

    Keywords

    Accounting; Earnings;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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