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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Resultados 1-5 de 86
... increase its bonus, thus hoarding reported income. x Schipper (1989), provides a discussion of the different definitions of earnings management (see our Chap. 2) and critically summarizes recent empirical developments. Her commentary ...
... Increased monitoring of accountants and accounting statements, including augmentation of the SEC staff by about 800 people at the time this ... increase the value of management's compensation, creditors with inducing firms xviii Introduction.
Emerging Insights in Theory, Practice, and Research Joshua Ronen, Varda Yaari. increase the value of management's compensation, creditors with inducing firms to manage earnings in order to not violate debt covenants, and analysts with ...
... increase managerial discretion, increasing the prospect that they would not serve any constituency very well. (pp. 337–338) As with the previous two approaches, the legal-political approach recognizes the conflict of interests between ...
... increase corporate tax compliance. 1.3 Summary In this chapter, we present the three approaches that prevail in the literature to answering the question of why earnings are important. This question lays the foundation for the study of ...
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 |