Open AccessThe Relationship Between Earnings Goals And Expenditures For Repairs And Maintenance
Author(s) -
Susan Perry,
Robert L. Grinaker
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v11i4.5848
Subject(s) - earnings , business , relation (database) , actuarial science , economics , accounting , computer science , database
This study examines whether American industry adjusts to the level expenditures for repairs and maintenance to meet earnings goals. We examine changes in repairs and maintenance expenditures when earnings vary from expectations and find evidence of a direct relation between these variables. This finding raises concerns since deviation from consistent repairs and maintenance programs solely to meet earnings goals may have a detrimental effect on the competitiveness of U.S. firms.