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 73
... Cash Flows............................................................384 6.4 Regulation...................................
... cash flows” (Phillips, Pincus, and Rego, 2003, p. 493). Earnings management is an umbrella for acts that affect the reported accounting earnings or their interpretation, starting from production and investment decisions that partly ...
... cash flows from operations; or various non-financial performance measures. For example, Francis, Schipper, and Vincent (2003), identify often-used performance metrics from careful reading of the Standard and Poor's Industry Surveys, as ...
... cash flows and assesses their risk (see Statement of Financial Accounting Concept No. 1, AICPA, 1994; and AIMR, 1993).2. 1.1 The Dual Role of Accounting Fig. 1.1 The three different approaches that explain the importance. 6 1 The ...
... 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 manager in a position of a steward to shareholders ...
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 |