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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... Accounting Research conference, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting ... numbers during import relief investigations; the same approach to detecting earnings management has been ...
... Numbers Game” speech by the then chief commissioner of the Securities and Exchange Commission, Arthur Levitt, Jr., which foreshadowed the subsequent regulatory measures to improve the quality of accounting earnings, including SAB 99 ...
... accounting numbers and dedicate the rest of the chapter to presenting the scholarly explanations for their importance. The understanding why earnings, specifically, are managed is critical for both the analytical and empirical research ...
... numbers are more closely associated with prices than cash flows, sales, and other financial statements' data. The stewardship role of accounting comes from the separation between ownership and management in public firms, which puts the ...
... accounting numbers. If the accounting numbers convey no new information, earnings are unlikely to be valuable. The second difference concerns the power of distant shareholders and other outsiders to carry out a given decision. They may ...
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 |
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 |