Date of Submission
Campus Only Senior Thesis
Bachelor of Arts
This paper studied earnings management through Bad Debt Expense. The goal of this thesis was to see if managers manipulate Bad Debt Expense in order to smooth their bottom line. In order to test this, I created several different variables relating to Bad Debt Expense and some control variables for Net Income. I found that my results are consistent with earnings management. The results are not clearly stated and therefore I cannot say that earnings management is definitely happening, but it is a possibility.
Keeney, Caroline, "Accounting for Earnings Management through Bad Debt Expense" (2019). CMC Senior Theses. 2063.
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.