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New Study: Accounting Professor Explores How Studios Decide When to Release Movies

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When the latest blockbuster movie hits the screens, have you ever wondered why it came out when it did? Why at the beginning of the summer quarter or right before the new year? It’s a question that might be top of mind as we get into awards season, with the Oscars just around the corner.

James Gong, an accounting professor at Cal State Fullerton’s College of Business and Economics, compared the decisions on when to release movies at public and private studios in his new study, “Real earnings management and the strategic release of new products: evidence from the motion picture industry.”

The article was co-authored by faculty from USC’s Marshall School of Business and San Diego State University’s Fowler College of Business and appears in the A+ journal Review of Accounting Studies.

According to Gong’s research, you might want to wait for the end of each quarter for the best movies.

Find out more in CSUF Business News.

Daniel Coats