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? |
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... 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 in losses to investors. The largest collapse was that ...
... WorldCom, and many other firms whose bankruptcies was preceded by restatements of previously reported earnings. Note that our definition excludes circumstances in which the reports reveal the short-term truth but the audience interprets ...
... WorldCom in 2002 that approximated in total over $10.8 billion. The federal government responded by enacting the Sarbanes-Oxley Act –– the SOX. This act combines the initiatives of Representative Michael Oxley, chairman of the House ...
... WorldCom. (p. 6) From this angle, the Act raises the question whether it is effective in preventing accounting scandals and the concern that it might be riddled with inconsistencies. An example of inconsistency is §806, on ...
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Contenido
4 | |
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 |
Index | 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 |