Earnings Management: Emerging Insights in Theory, Practice, and ResearchSpringer Science & Business Media, 2008 - 581 páginas Earnings Management: Theory and Research is a scholarly study of earnings management. The book is aimed for scholars in accounting, finance, economics, and law. The authors address the following research questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models? |
Dentro del libro
Resultados 1-5 de 87
... .....................................................91 3.2.12 Related Operating, Investment, and Financing Decisions...........................................................................92 3.3 CEO Turnover ................
Lo sentimos, el contenido de esta página está restringido..
Lo sentimos, el contenido de esta página está restringido..
Lo sentimos, el contenido de esta página está restringido..
Lo sentimos, el contenido de esta página está restringido..
Contenido
1 | 4 |
Definition of Earnings Management | 25 |
4 | 113 |
5 | 181 |
Gatekeepers | 187 |
Board Characteristics | 264 |
6 | 293 |
3 | 305 |
Smoothing 317 | 316 |
Maximization and Minimization | 341 |
The Accruals Process | 377 |
The Accruals Methodology | 389 |
Modifications to the Jones Model and Alternative Methodologies | 433 |
Summary and Postscript Overview of | 457 |
577 | |
Otras ediciones - Ver todas
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Vista previa limitada - 2008 |
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Vista previa limitada - 2008 |
Earnings Management: Emerging Insights in Theory, Practice, and Research Joshua Ronen,Varda Yaari Sin vista previa disponible - 2010 |