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 reports. The first big scandal occurred in 2000, when Xerox revealed that it had overstated profits by $1.4 billion over a 4-year period. Unfortunately, Xerox was not an isolated instance. Twenty large and highly publicized ...
... scandals shook the faith of investors in the integrity of the capital markets. The government stepped in through the ... accounting earnings, which “is accomplished through managerial discretion over accounting choices and operating cash ...
... accounting frauds in history occurred in the last several years, leading to the well-known upheaval in the accounting industry and sweeping legislative and regulatory changes. These events have left legislators, regulators ...
... Accounting Review: Hepworth (1953), and Gordon (1964).7 The following ... accounting field and the research on accounting have been marked by a few events that have ... scandals in the 1930s. “” x Dye (1988), rationalizes the internal and ...
... accounting scandals. But before we delve into the details of the why, the how, and the impacts of earnings management, we ask, and attempt to answer the question of whether and why earnings are important. And in the same vein, we ...
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 |