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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... empirical research contributions, and regulatory innovations. On the theoretical front, new insights have been provided by the penetration of game-theory tools into accounting, including studies by the following: x Lambert (1984) ...
... empirical research, shifting attention to instances when management may demand earnings management has been fruitful. The following are noteworthy: x Healy (1985), shows that compensation contracts may induce management to take measures ...
... empirical research, theoretical contributions, and the design of the empirical research. In Part 1, we explain the focus on earnings by consumers of financial information, which in turn explains the demand for earnings management. We ...
... empirical research formulates and examines empirically testable propositions. Again, understanding why earnings are important is crucial for formulating hypotheses, choosing controls, and constructing samples. To illustrate, consider ...
... empirical studies, accounting choice per se could not affect firm value. Information is costless and there are not transaction costs in the Modigliani and Miller (1958) and capital asset pricing model frameworks. Hence, if accounting ...
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 |