However, researchers Dichev and Tany (2008) found that the connection between revenue and expenses falls away while the increasing rate of revenue cannot seek the increasing rate of expenses . This investigation applied to accounting principles and the results showed the lack of correspondence between expenses and revenues. At the same time, Donelson, Jenning, and McInnis (2011) note that due to a large amount of economic burdens and small accounting standard burdens, there is a lack of correspondence between expenses and revenues. Prakash and Sinha (2013) particularly see shareholders' understanding of a change in deferred revenue which increases due to prepayment by customers. Such deferred revenues included expenses that are not part of the cost of products and services and thus the growing mismatch between revenues and expenses. This discrepancy affects both the reduction in margin when revenue is deferred and the increase in margin when the earnings period is over. Both revenues and profits can help in managing companies and evaluating management performance as key performance measures. This performance ignores the market price and focuses only on the bait and bottom line of reported revenue. As a result, using performance measures based on a flawed revenue recognition principle can ultimately kill you