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 64
... Financial Reports Insurance Setting ........................312 Appendix: The Disclosure Contents ix.
... , Practice, and Research Joshua Ronen, Varda Yaari. 6.4.1 The Financial Reports Insurance Setting ........................312 Appendix: The Disclosure Principle...........................................314 7 Smoothing....................
... reports. The first big scandal occurred in 2000, when Xerox revealed that it had overstated profits by $1.4 billion ... financial statement, Arthur Andersen LLP. Andersen, which was the fifth-largest accounting firm in the world ...
... reports; the pernicious (black) involves outright misrepresentation and fraud; the gray is manipulation of reports ... financial reports White Gray Black Ronen and Sadan (1981), Demski, Patell, and.
... financial reporting and corporate governance serves the shareholders only up to a point. Beyond that, managerial ... reports to either mislead some stakeholders about the underlying economic performance of the company or to influence ...
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 |