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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۴ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H735
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: Advances in Accounting
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۴ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : آیا انباشت سفارش برای کیفیت گزارشگری مالی اهمیت دارد؟ شواهدی از تجدید صورت های درآمد
عنوان کامل انگلیسی:
Does order backlog matter for financial reporting quality? Evidence from revenue restatements
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Abstract
In this study, we investigate the relationship between revenue recognition restatements and order backlog. Order backlog, a leading indicator of future earnings, is defined as the monetary value of unfilled orders at year-end. The presence of an order backlog can be economically significant and can have positive or negative implications. However, it is not clear whether there is an association between order backlog and financial reporting quality and, if there is, whether the relationship is negative or positive. Our results suggest that revenue recognition restatements are more likely to occur when order backlogs or changes in order backlogs are significant. Additionally, firms just meeting an earnings target when they have greater order backlog changes, and firms with a higher deferred-revenue-to-order-backlog ratio, are more likely to restate revenue. Finally, audit firms with more experience auditing companies with average backlogs above the median mitigate the association between backlogs and revenue restatements. Hence, financial statement users and auditors should use more skepticism in reviewing financial statements when firms have order backlogs.
Keywords: Backlog, Order backlog, Financial reporting quality, Revenue recognition, Restatements, Revenue restatements
۱.Introduction
This study investigates the relationship between revenue recognition restatements and order backlogs. Order backlog is defined as the monetary value of unfilled orders at year-end, which can be economically significant. We examine order backlogs because they have been established in previous literature as an indicator of future earnings (Dechow, Ge, Larson, & Sloan, 2011; Rajgopal, Shevlin, & Venkatachalam, 2003). Prior studies have examined the stock market pricing of leading indicators (Rajgopal et al., 2003), the types of investors who value leading indicators (Jiambalvo, Rajgopal, & Venkatachalam, 2002), and theways inwhich leading indicators impact future performance (Ittner & Larcker, 1998). Order backlogs create timing differences between the initial order and the recognition of revenue, so it is plausible an order backlog increases the complexity of accounting for revenue enough to increase the probability of a restatement…
۵.Summary and conclusions
In this study, we investigate the relationships between order backlogs and financial reporting quality proxied by revenue recognition restatements. We examine revenue recognition restatements because they are an example of diminished financial reporting quality. We then examinewhether order backlogs negatively or positively influence financial reporting quality. While we know that order backlogs are useful and informative in some instances, there are situations when order backlog information can be unintentionally less informative or possibly intentionallymisleading (National Commission on Fraudulent Financial Reporting., 1987). There are also situations where the existence of unfilled orders over time creates challenges for reporting revenue associated with order backlog in the correct period, which can increase accounting complexity enough to increase the probability of restatements…
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