Microsoft Word 2007 ichrie conference Proceedings Final-Final 06-06-07. doc

 
2007 Annual International CHRIE Conference & Exposition 
50
ACCRUAL MEASUREMENT CHOICE FOR THE GAMING INDUSTRY DURING RECESSION 
Jiin Chung 
The Pennsylvania State University/Human Health and Development 
State College, PA, USA 
and 
Arun Upneja 
The Pennsylvania State University/Human Health and Development 
State College, PA, USA 
ABSTRACT 
This paper examines whether the Casino industry manages earnings based on different economic 
conditions. This research employs total and current accruals models to detect whether the Casino industry manages 
earning at all when the industry reserves little accruals to manage due to cash nature of the industry. This paper 
further examines if one of the two accruals models can be more effective in detecting the earnings management in 
the Casino industry settings. The results indicate that the Casino industry manages earnings differently during the 
recession periods and the current accruals models provide greater statistical significance over the total accruals 
model.