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 80
... Contracts...............159 4.3.3 Earnings Management and Debt Contracts.....................161 4.4 Regulators...................................................
... contracts may induce management to take measures to decrease reported income when it cannot increase its bonus, thus hoarding reported income. x Schipper (1989), provides a discussion of the different definitions of earnings management ...
... contracts (Coase, 1937).5 Contracts are made between the firm and outsiders, such as lenders, and between the the economic ... contract predates the Rochester school of thought. It is now known as the “Carnegie school.” For a further ...
... contracts that make up the firm. They are used because they are mutually observable, thus making possible the design of contracts that are enforceable by an outsider to the contract, an arbitrator or court. If the contracting parties ...
... contract, by which we mean one that specifies all future contingencies. So, realistically, contracts are incomplete, as some future contingencies are unforeseen by the boundedly rational parties to the contracts. The fact that contracts ...
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 |