Rate regulation of U.S. electric utilities: Does it deter earnings management?

This study is the first broadly-based examination of earnings management within the rate-regulated U.S. electric utility industry. In a three-phase analysis using extant discretionary accrual models in the earnings-management literature, we provide evidence that: (1) on average, rate regulation appe...

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Veröffentlicht in:	Advances in accounting 2012-06, Vol.28 (1), p.49-63
Hauptverfasser:	Hughes, K.E., Johnston, Joseph A., Omonuk, Joseph B., Dugan, Michael T.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Control Discretionary accrual Earnings management Electric potential Electric utilities Management Profits Rate regulation Regulators Utilities
Online-Zugang:	Volltext
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