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 51
... Financial Statements Insurance (FSI); see Parts 2 and 3. We follow the second strand of research comprehensively. Of course, restatements and earnings management had required to understand a firm's strategy, from vision and mission down ...
... income or in extra ordinary items—classificatory smoothing. The earliest studies cited in Ronen and Sadan's book are two papers ... financial statements for the five-year period 1992 through 1996 and the first three quarters of 1997 (the ...
... statements, including augmentation of the SEC staff by about 800 people at the time this is being written. Our ... financial information, which in turn explains the demand for earnings management. We present and discuss the definition of ...
... income equals the average economic income but with smaller variability of the series of reported incomes. x Income-maximizing and income-minimizing behavior, and taking a bath. The firm inflates, deflates, or super-deflates earnings ...
... financial statements' components might be more important than earnings in certain industries. Other performance measures are revenues, earnings before interest and taxes (EBITA); capital expenditures; balance sheet items such as assets ...
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 |