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Keywords: revenue recognition
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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
... distributors resell products (sell-through), or under some combination of these methods (sell-in for some distributor sales and sell-through for others). This study examines the implications of these revenue recognition methods for a sample of semiconductor firms during 2001–2008. Semiconductor firms face...
