Earnings Management: Emerging Insights in Theory, Practice, and ResearchSpringer Science & Business Media, 2008 M08 6 - 582 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 54
... Sarbanes-Oxley Act.......................................................................43 The Motivation for the Sarbanes-Oxley Act................
... Sarbanes-Oxley Act of 2002, including those involving WorldCom, Adelphia, Tyco, and Global Crossing (see figure 1 in Cohen, Dey, and Lys, 2005a). The corporate meltdowns in the wake of the scandals caused hundreds of millions of dollars ...
... Sarbanes-Oxley Act of July 2002,2 which is implemented by rules laid down by the Security and Exchange Commission (SEC) and strengthened by rule-making in individual states (see the Introduction to Part 2). The Demand for Earnings ...
... Sarbanes-Oxley Act of 2002, which created the Public Company Accounting Oversight Board, an independent body responsible for the issuance of audit and ethics standards that effectively replaced selfregulation of accountants. x Increased ...
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Contenido
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5 | |
The SarbanesOxley Act 43 The Motivation for the SarbanesOxley Act 44 Research on the SarbanesOxley Act 45 The Plan of Part2 53 3 The Manage... | 58 |
The Demand for Theory 287 The Plan of Part 3 289 Capital Markets 289 Governance 290 Product and Factor Markets 291 The LegalPoliticalRegula... | 293 |
7 5 1 The Game 336 7 5 2 Issues 339 8 Maximization and Minimization | 341 |
of Rule 10b5 363 8 4 4 The Effect of Regulation on Earnings Management 365 8 5 Summary 366 Part 4 369 | 377 |
10 The Accruals Methodology | 389 |
Bibliography 463 | 462 |
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 Sin vista previa disponible - 2010 |