Graduation Year
2019
Date of Submission
12-2018
Document Type
Campus Only Senior Thesis
Degree Name
Bachelor of Arts
Department
Economics-Accounting
Reader 1
Joshua Rosett
Terms of Use & License Information
OCLC Record Number
1089197293
Abstract
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.
Recommended Citation
Keeney, Caroline, "Accounting for Earnings Management through Bad Debt Expense" (2019). CMC Senior Theses. 2063.
https://scholarship.claremont.edu/cmc_theses/2063
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.
