What is it about?
Since 2005, wide-ranging concerns have been raised about misleading revenue recognition practices, especially during and after the 2008–2009 global financial crisis. There is a lack of research into the relationship between corporate governance (CG) mechanisms and premature revenue recognition (PRR). The paper aims to discuss these issues.
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Why is it important?
This is the first study that adopts the DR model of Stubben (2010) to capture PRR and examines its association with CG internal mechanisms. Moreover, the paper considers an important time period – from 2005 to 2013 – in which many significant developments took place.
Read the Original
This page is a summary of: Corporate governance quality and premature revenue recognition: evidence from the UK, International Journal of Managerial Finance, January 2019, Emerald, DOI: 10.1108/ijmf-02-2018-0047.
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