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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... cost per available seat mile, and load factor) homebuilding (value of new orders and value of order backlog) retail restaurants (same store sales) We contend that earnings are the ultimate object of managing the accounting numbers and ...
... cost–benefit perspective. In other words, if the weight of earnings is small, then the benefit might be too small to justify the large costs associated with providing earnings and managing earnings. We now turn to the scholarly ...
... cost. The recognition of the importance of opportunism and the incompleteness of contracts for the cost of transactions is attributed to Williamson (1985), and other transaction-cost economists. 7 Asquith, Beatty, and Weber (2005) ...
... costs, which, broadly defined, can be quite substantial. (p. 389, emphasis added) That is, accounting numbers matter ... cost of flexibility in preparing the accounting numbers that borrowing firms are willing to incur in covenant ...
... costs of acquisition, development activities, and exploration for oil and gas. Under the full cost method, all these costs are capitalized; if the well is dry, the successful effort method expenses all costs immediately. (Of course, if ...
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 |