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Keywords: manufacturers
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Journal Articles
Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (1): 91–112.
Published: 01 March 2013
...Stephanie J. Rasmussen SYNOPSIS 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...
