Saturday, March 9, 2013

Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry

ABSTRACT

Manufacturers that sell products to distributors experience product return and pricing adjustment uncertainties until the products are resold to end-customers. Such manufacturers recognize revenue when products are delivered to distributors (sell-in), when distributors resell products (sell-through), or under some combination of these methods (sell-in for some distributor sales and sell-through for others)....more

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