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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... firm is characterized by separation of ownership from control; shareholders own and management controls. There is a conflict of interests between the firm's management and shareholders, and all behave rationally, where rationality is ...
... firm's decisions motivates the conflict of interests between the two parties. The decisions made by the management do not necessarily coincide with the wishes of shareholders. Being rational, each party takes actions that he considers ...
... firm and the regulators is a social contract. That is, although nobody has a formal written contract with regulators ... firm's value, earnings management is opportunistic. The limitation of the costly-contracting approach from an ...
... firm is a legal fiction. To the extent that it is a nexus of contracts, these contracts are designed endogenously by ... firm's behavior is to locate the key decision makers within the firm and identify their stake in the social outcome ...
... firm's stakeholders must trust each other sufficiently that they play the cooperative solution rather than the Nash equilibrium.14 (p. 378, emphasis added) 12 Note that contracts are commitment to prespecified action. Hence, a contract ...
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 |