Earnings Management: Emerging Insights in Theory, Practice, and ResearchEarnings 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 88
Página xvii
... provides a discussion of the different definitions of earnings management (see our Chap. 2) and critically summarizes recent empirical developments. Her commentary appeared after a Journal of Accounting Research conference, ...
... provides a discussion of the different definitions of earnings management (see our Chap. 2) and critically summarizes recent empirical developments. Her commentary appeared after a Journal of Accounting Research conference, ...
Página xix
We discuss in Part 3 the theoretical contributions to the literature, dividing them according to the patterns of earnings ... The last chapter in this section contains a discussion of the modifications to the Jones model and alternative ...
We discuss in Part 3 the theoretical contributions to the literature, dividing them according to the patterns of earnings ... The last chapter in this section contains a discussion of the modifications to the Jones model and alternative ...
Página 6
We discuss the analytical research in Part 3. The empirical research formulates and examines empirically testable propositions. Again, understanding why earnings are important is crucial for formulating hypotheses, choosing controls, ...
We discuss the analytical research in Part 3. The empirical research formulates and examines empirically testable propositions. Again, understanding why earnings are important is crucial for formulating hypotheses, choosing controls, ...
Página 10
For a further discussion, consult Sunder (1999). The raison-de-être for formally written contracts (instead of oral understandings). Fig. 1.1 The three different approaches that explain the importance of earnings.
For a further discussion, consult Sunder (1999). The raison-de-être for formally written contracts (instead of oral understandings). Fig. 1.1 The three different approaches that explain the importance of earnings.
Página 13
(For further discussion, consult Hirshleifer and Teoh, 2003, and their discussant, Lambert, 2003.)8 The proponents of the positive accounting theory are closely associated with the costly-contracting approach (Watts and Zimmerman, 1978, ...
(For further discussion, consult Hirshleifer and Teoh, 2003, and their discussant, Lambert, 2003.)8 The proponents of the positive accounting theory are closely associated with the costly-contracting approach (Watts and Zimmerman, 1978, ...
Comentarios de la gente - Escribir un comentario
No encontramos ningún comentario en los lugares habituales.
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 |
Términos y frases comunes
abnormal accruals abnormal returns Accounting and Economics accounting numbers Accounting Research Accounting Review accounting scandals agement analysts assets audit committee auditors Bartov Bebchuk benchmark Beneish CalPERS cash flows Chap companies compensation Compustat contract corporate governance cost covenants DeAngelo debt Dechow decision DeFond Demski disclosure discretionary accruals discussion effect empirical Enron equity evidence example executive compensation expected expense financial reports financial statements firm’s firm’s value forecasts forma earnings GAAP earnings gatekeepers incentives income increase industry information asymmetry insider trading investment investors Jones model Journal of Accounting Kang Kothari losses manage earnings management’s manager’s McNichols measures meet or beat ment monitoring negative nexus of contracts Pastena performance period pernicious earnings management profits Refco Regulation FD regulators reported earnings restatements revenues Ronen sample Sarbanes-Oxley Act share shareholders signal Sloan smoothing stock options stock price strategy tion total accruals truth variable WorldCom Yaari
Información bibliográfica
| Título | Earnings Management: Emerging Insights in Theory, Practice, and Research Volumen3 de Springer Series in Accounting Scholarship |
| Autores | Joshua Ronen, Varda Yaari |
| Edición | ilustrada |
| Editor | Springer Science & Business Media, 2008 |
| ISBN | 0387257713, 9780387257716 |
| Largo | 582 páginas |
| Exportar cita | BiBTeX EndNote RefMan |